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NEGATIVE 

NO.  95-82500 


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Author: 


U.S.  Navy  Dept. 


Title: 


Manual  for  accounting 

officers 

P I  ace : 

Washington,  D.C. 

Date: 

1916 


MASTER    NEGATIVE    # 


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^Ji32    U.S,  Bureau  of  supplies  and  accounts  (Navy  dept.) 
Manual  for  accounting  officers •  1917 •  Washing* 
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MANUAL 


FOR 


ACCOUNTING  OFFICERS 


1917 


WASHINGTON 

GOVERNMENT  PRINTING  OFFICE 

1916 


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Columbia  ®  mbersittp 

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LIBRARY 


■«*■ 


This  boolc  is  due  two  weeks  from  the  last  date 
stamped  below,  and  if  not  returned  or  renewed  at  or 
before  that  time  a  fine  of  five  cents  a  day  will  be  incurred. 


/ 

' 

• 

• 

- 

- 

• 

% 

■ 

• 

- 

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-- 

- 

^ 

MANUAL 


FOR 


ACCOUNTING  OFFICERS 


1917 


,  WASHINGTON 
GOVERNMENT  PRINTING  OFRCE 
1916 


INFORMATION    OBSCURED 


ll  J  ^L  V  at  - 


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Navy  Department, 
Bureau  op  Supplies  and  Accounts, 

Washington,  July  26,  1916. 

1  This  edition  of  the  Manual  for  Accounting  Officers  supersedes 
the'edition  of  August  12,  1915.  The  following  bulletins,  which,  where 
not  of  a  transient  nature,  have  been  incorporated  m  the  text  in  original 
or  modified  form,  are  hereby  revoked:  Nos.  2,  3  4  5,  6,  8,  9,  11,  li, 
14  15  19  20,  22,  23,  24,  26,  27,  28.  It  is  directed  that  the  old  edition 
of 'the  Manual  and  the  bulletins  enumerated  be  removed  from  all 

2  Ali  circular  letters  relating  to  the  industrial  accounting  system 
which  were  issued  from  July  1,  1915  to  date,  other  than  those  of  a 
transient  nature,  are  incorporated  herein  in  onginal  or  modified  form. 

3  All  correspondence  on  the  subject  matter  of  this  Manual  shall  be 
addressed  to  the  Bureau  of  Supplies  and  Accounts.  References  shall 
not  be  made  to  bulletins  and  circular  letters  which  have  been  canceled; 
refer  to  the  appropriate  paragraph  herein.  ^.*,  j  i^xr 

4  A  booklet  edition  of  Parts  I  and  II  of  the  Manual,  entitled  "Navy 
Classification  of  Accounts,"  will  be  distributed  to  industrial  yards  to 
supersede  the  Manual  for  Supe^^^8ors,  all   copies  of  which  shall    be 

withdrawn  from  use.  ^c  n^^.vr 

Samuel  McGowan, 

Paymaster  General  of  the.  Navy. 

Approved: 

JosEPHUS  Daniels, 

Secretary  of  the  Navy. 


(2) 
(7-26-16) 


^^ 


CONTENTS. 

I.  Navy  Classification  of  Accounts.  ^^^ 

General  description g 

Ship  titles  and  accounts lo 

Industrial  yard  titles  and  accounts'. n 

Nonindustrial  yard  titles  and  accounts. .      14 

Naval  Establishment  title  and  accounts  ...    15 

Stores  titles  and  accounts jg 

Miscellaneous  headings  in  title  series .  * ..............  16 

II.  Detailed  Classification  of  Industrial  Accounts. 

General  description yj 

Physical  classes  (subaccounts) ig 

Purpose  groups  (accounts) ].*.'.. 2*' 

Detailed  general  expense  accounts 95 

Detailed  shop  expense  accounts 55 

^A^i^^^l®^  physical  classification  arranged  by  classes  95 

Alphabetical  index  to  physical  classification 107 

III.  Industrial  Accounting  Instructions. 

General  description  of  system. 

Purpose YiQ 

Functions ............] 1 1 9 

Administration -i  1  q 

Service. ioq 

Separation  of  costs  from  appropriations . . .  .*.  .V. l^o 

Development  of  cost  system 1-^2 

Navy  yard  work. 

Classification  of  work ^2" 

Ship  and  manufacturing  work 19- 

Plant  work V. i2<^ 

Miscellaneous  work ..']..... 199 

Procurement  of  labor  and  material. .. ..... .  ] . ." ."  .* ." .' .' .' .' .' ."  130 

Accounting  department  organization  and  routine. 

General  office  organization 130 

Time  section 133 

Cost  section 1 30 

Report  section ^y.. 133 

(3) 

(7-26-16) 


CONTENTS. 

Ill   Industrial  Accounting  Instructions-Contmued. 

Detailed  accountiyig  mstruchons.  ^3^ 

l^^^^^l^^^^f^^^^^:  It? 

Appropriation  allotments  and  daily  reports .... .  -  -  •  -  -  -  -  ^^^ 

Shop  rates 142 

Final  job  costs "  " 142 

Tob  order  system '■"  "xi''„ 143 

Foundry  and  other  "laniifactunng  shops       -  -  -  •  ^^3 

Charges  to  expense  v .  productive  ]ob  orders ...---..  ^^^ 

Construction  of  account  numbers ^  ^  ^^^ 

Maximum  group  classification ^45 

Actual  shop  classification - -■  ■ x48 

Transportation 148 

Power ;  ■  i^' ;«: 149 

Pay  and  allowances  of  officers ^^  ^49 

Title  G  vouchers .  15O 

Expense  distribution.-..---- _  150 

Boards  on  expense  distribution     ...  -^-  -  - -- 150 

Plant  account- Additions  and  betterments ^^^ 

Plant  account— Dispositions ^53 

Plant  account— Depreciation ^^q 

Plant  account— Inventory  cards ^  ^  -^59 

Property  or  subsidiary  ledger ^ •  -^qq 

General  ledger " '" 162 

Journal  vouchers -.- _  164 

Liability  account  for  ships _  1^4 

Local  bulletins _.  165 

Statistical  machine  system _  171 

Con-espondence  index *.'.'..... 173 

Reports 


(4) 
(7-26-16) 


MANUAL  FOR  ACCOUNTING  OFFICERS. 


NAVY  CLASSIFICATION  OF  ACCOUNTS. 

GENERAL  DESCRIPTION. 

1.  Naval  accoiinting  embraces: 

(a)  Statistical  accounting,  under  two  heads— 

1.  Cost  accounting,  under  administrative  classifications 

(titles  and  accounts)  and  units  of  output:  i.  e    bv 
purposes  and  objects. 

2.  Appropriation  accounting,  under  legislative  authori- 
/I.X  T,-j  ,.    nations,  1.  e.,  by  sources. 

{0)  fidehty  accounting,  under  two  heads— 

3.  Property  accountability. 

4.  Money  accountability. 

2.  The  general^stem  of  (4)  money  accountability  is  controlled  bv 
the  accounting  officials  of  the  Treasury  Department,  and  returns  are 
made  to  and  audited  by  the  Auditor  for  the  Navy  Department  dupU- 
cates  or  summaries  being  rendered  to  the  Navy  Department  for 'various 
accounting  purposes.  The  systems  of  (1)  cost  accounting,  (2)  appro- 
pnation  accounting,  and  (3)  property  accountablKty  are  prescnbeTbv 
and  reports  and  returns  are  rendered  to  the  Navy  Department  the 
three  branches  being  represented  in  the  departmental  organization  by 
the  three  sections  of  the  AccounUng  Division  of  the  Bureau  of  SuppU^ 
section'"''''''      '''^'  ^^  '"''"*  ^^''^'''''  ^^^  appropriation  section,  (3)  audit 

1  J'r?'''^5  *il®  Treasury  Department  is  empowered  to  pass  on  the 
legality  of  charges  made  to  appropriations  and  is  required  to  main- 
tain records  showing  the  Treasury  balance  under  each  appropriation 
the  money  returns  rendered  to  the  Treasury  by  disbursing  officere  are 
required  to  carry  information  shomng  appropriations  chargeable  The 
charges  due  to  expenditures  of  material  are  reported  by  the  Navy 
Department  to  the  Treasury  Department  in  the  form  prescnbed  by  the 
ItT:..!''  respect  to  legahtv  of  appropriation  charges,  the  appropria- 
tion accounts  rendered  to  the  Treasury  are  of  the  nature  of  fideUtv 
accounts,  by  virtue  of  the  power  vested  in  the  Treasury  Department  to 
disallow  illegal  expenditures.  ^     ^r^itmeut  w 

4.  The  Navjr  classification  of  accounts  embraces  the  first  of  these 
four  oranches,  1.  e.,  cost  accounring,  and  this  pubUcation  is  an  outUne 
guide  to  the  preparation  of  pnmary  cost  accounting  documents  The 
systems  of  records  and  reports  afloat  and  ashore  based  on  these  primary 
^^f^^IL^TflP^'T!?^^  T  H  *^®.  ^^^^1  Instructions,  the  Manual  for  Supply 
in    Bulletfns^  Industnal  Accounting  Instructions,  and  Account- 

(5) 

(7-26-16) 


CLASSIFICATION  OF  ACCOUNTS. 

5.  To  avoid  duplication  of  work,  it  is  necee^ary  t^^^^ 
ing  papers  cariT  the  notaUons  nec^^^^^^^^^  ^.di^t  hfadings.    The 
under  appropriation  headings,  ^^^,  ,;®{'  ^.^^nditures  of  money  and 
approprftions  or  iunds  «^^^  ^^^^  published 

material  are  prescribed  m  tne  na^al     y^    i^  Treasury  De- 

in  the  annual  Digest  ^J^^PP^^^P^^^^^^^  Usted  therein  are 

partment.  Charges  to  the  W^PPf^io^^  ^^^Vof  June  19,  1878),  not 
final.    The  general  account  of  advances^ac^^^^^         ^^^  ^^^^^  ^^^_ 

Usted  in  the  Digest,  ^«^^^7^7/^^f2T  1910^^^^^  acts  of  Mar.  4,  1911, 
plv  account  (deficiency  act  of  June  f^^y^''\  Manufacture  of  stores  for 
S  Mar.  3,  W)  ^l^^rges  f o^C.e  ?^?  w"^^^  determined 

stock,  the  final  appropriation  ^J^^rge  for  ^^^^^^  ^f  ^ork  for  private  par- 
until  issue.  Charges  made  at  yards  «^  ^//^^^^^^^ents  of  the  Govem- 
ties  under  special  deposit  work  for  otber^^ep^i,^  ^,^  treated  by  the 
ment,  and  charges  to  proceecls  oi  a^^*^,  account  of  advances  until 

iX  XTc^fexpeK^s  r;?o.^^rd?eUa  -t.ly  as  a 
charge  to  specific  appropriations.  ^    ^-^^  Bureau  of  SuppUes 

6.  The  reporting  of  appr?pnation  char  es  i^^^  ^^^  balances 

and  Accounts  is  necessary  m  ^^^^f  ^^^  Sf  ^^  bureaus 

under  the  appropnjUons  ^^^y  ^^^^^^^^^^^^^  may  be 

and  in  order  that  the  transactions  ^^f  !f^^^^^bedhv  law.    The  num- 
communicated  annually  to  C«ngre^,  as  S^^^  ^^  ^^^^ 

bers  by  which  the  various  appropn^^^^^      documente  forwarded  to  the 
of  expenditure,  public  bills,  ^^^^  <^;;f  ^:^^^^  in  Accounting 

Bureau  of  Supplies  and  Accounts  axe  ^^^Xth^app^^^^^  o^  i«^ 

?.t.f  ^ti^^-cUVnf  s^^^^^^^  ioca^us^  by  a  separate 

^«e^^e^|n^o^  charges  -  tl.  Bu^  ^^^^^^ 

under  purpose  headings,  i.  e    by  t^^^^^^^ies  of  the  Naval  Estab- 

saxy  in  or<ler  that  the  ?,^,^^^/^/adS^tmtive  W^       and  also  in 

^TFTJ^^^^^^^^r.  Pape-^A^tig^ord..  ^^^^^^^ 
requisitions,  etc.,  titles  are  d^^^^^^^^  to  the 

which  they  shall  be  designated  on  aU^ocum  ^^^  ^^ 

Bureau  of  SuppUes  and  ^ccounte  are  mmca  ^rposes  are  also 

by  which  the  yanouB  accou^^  are  d^^^^^^^^  P.      ^^  ,ta 

contained  herein.     The  numoers  oy  ^!^     riomments  for  the  Bureau 
tions  shall  be  designated  on  accounting  documents  g  ^^  ^ 

of  Supplies  and  Account  axe  con^^^^^^  ,,,  indicated 

9.  The  purposes  of  the  P^^^^P^^f^^^^f  money  and  material  to.the 
by  the  tables  at  pages  7-f^a^d  the  now  o  y     ^^  ^     g 

fel^i^i^^t^^-tCTa:?  S  ^^<^.  a  doU  cost 
charge.  ^^^ 

(7-2&-16) 


33 

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ClASSIFICATION  OF  ACC0T7NTS. 


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(7) 
(7-26-16) 


CLASSIFICATION  OF  ACCOUNTS. 


CLASSIFICATION  OF  ACCOUNTS. 


(9) 

(7-26-16) 


CLASSIFICATION  Or  ACCOTTSTS. 

10.  A  brief  description  of  the  titles  (see  also  art.  4804,  Naval  Instruc 
tions)  is  as  follows: 


Acquisition 

of  new 

property. 


Mainte- 
nance of 
property 
and  oper- 
ating ex- 
I>enses. 


Kind  of  expenditure. 


SHIP  TITLES. 


Final 
titles. 


Sus- 
pense 
titles. 


Hull,  machinery,  and  permanent  fittmgs . 

Operating  expenses 

Repairs • 

Alterations 

Repairs  to  equipage 


SHOBE  STATION  TITLES. 


Additions  to  industrial  yards 

Additions  to  nonindustrial  yards 

Maintenance  of  industrial  yards. 

Maintenance  of  nomndustrial  yards 

NAVAL  ESTABLISHMENT  TITLE. 

Miscellaneous  expenditures  not  assignable 
to  a  ship  or  station. 

STOBES  TITLES. 


A 

c 

D 
K 

p 


E 
R 
G 

S 


Equipage  afloat 

Supplies  in  store -  - 

Stores  manufacturing  account. 


B 
X 
Z 


11    The  following  account  numbers  shall  be  used  in  the  prepaxation 

of  ail  reqtsitions'i^I^^ 

summaries,  reports  of  e^P^^^itures,  ]ob  orde^  U^^  4^^^ 

SXeict^v^^^^^^ 

oJ^Jbvtitle  numbers,,  will  be  used  on  all  «-^ --^^^;^^f  ~:^^^ 

and  appropriation  numbers,  see  Bulletin  No.  1.) 

SfflP  TITLES  AND  ACCOUNTS. 

(Charges  incurred  afloat  or  ashore  for  vessels,  ^f'-^^l^^^^^:^^  ^""^^'-^ 
1    TUle  A.-rirst  cost  of  hull,  m»«Wnery,  and  perma^^^^^  ^j,. 

or  account  999,  Balloons. 
3.  Title  C— Cost  of  commission.        „„-„,-_x  „„Tnber-  accounts  for  individual  air- 

or  account  999,  Balloons. 

(10) 
(7-2&-16) 


CLASSIPICATION  OP  ACCOUNTS. 

4.  Title  D.— Repairs. 

^^fJ!^^  number  of  the  vessel  as  the  account  number;  accounts  for  individual  air- 
craft are  notrequired,  charge  to  account  997,  Aeroplanes,  account  998,  Dirigibles 
?ollows^        '  "^^    Subaccounts  under  appropriation  « Engineering ''?s 

1  Machinery. 

2  Electrical. 

3  Radio. 

6.  Title  K.— Alterations. 

Use  the  number  of  the  vessel  as  the  account  number;  accounts  for  indiA  idual  air- 

oJ^™!tS'5q^®'W«iS^J??^''I®  \?  ^''''''''?^  ^^J  Aeroplanes,  account  998,  Dirigibles, 
fol^w  •  Balloons.    Subaccounts  under  appropriation  "Engineering"  as 

1  Machinery. 

2  Electrical. 

3  Radio. 

6.  Title  P^Repalrs  to  ships'  equipage.    Use  the  number  of  the  vessel  as  the  account 
number;  accounts  for  individual  aircraft  are  not  required,  charge  to  account  997 
Aeroplanes,  account  998,  Dirigibles,  or  account  999,  Balloom  '°*'^«°^^*'*'^' 


INDUSTRIAL  YARD  TITLES  AND  ACCOUNTS. 

^^Marf  iSin'H  ^P,5a2;  ^ew  York    Philadelphia,  Washington,  Norfolk,  Charleston. 
Mare  Island,  Puget  Sound,  Cavlte,  and  Olongapo.    On  reports  of  expenditures 

SHnL"^^^'  *^®  \^"^^'  ^^^^*«  ^"^  ^  assem&ed  by  the^am)imtS?  officer  as 
provided  by  accountmg  instructions.)  w""tuig  uuiwji  as 

7.  Title  E.— Additions  to  plant. 

Physiol  classes  or  subaccounts  (add  subaccount  number  to  account  number)- 
2    Land  and  appurtenances. 
Buildings  and  structures. 

Miscellaneous  equipment  (for  original  appraisal  purposes  only;  charge 
all  additions  and  replacements  to  Title  G).  »-    *-  J-'         e 

Plant  appliances. 
Machinery  and  machine  tools. 
Portable  power  tools  (for  original  appraisal  purposes  only;  charge  all 

additions  and  replacements  to  Title  G). 
Loose  and  hand  tools  (for  original  appraisal  purposes  only;  charge  all 
additions  and  replacements  to  Title  G). 
Purpose  groups  or  accounts: 
General  plant  activities— 
000    Grounds  and  Miscellaneous- 
Grounds  and  water  front. 
Communications. 
Fire  protection. 
Supply- 
Fleet  fuel  supply. 
Stores  supply. 
Testing  and  inspecting. 
Purchase. 

Provisions  and  clothing  depot  (New  York). 
Transportation- 
Locomotive. 

Crane.  " 

Motor  truck. 
Team. 
Hand. 
Water. 
Power- 
Heat. 
Steam. 
Hydraulic. 
Air. 

Electric. 
Salt  water  (Mare  Island). 

(11) 

(7-26-16) 


3 
4 

5 
6 

7 

8 


001 

002 

003 

010 

Oil 

012 

013 

014 

015 

020 

021 

022 

023 

024 

025 

026 

030 

031 

032 

033 

034 

035 

036 


CUISSIFICATIOH  OF  ACCOUNTS. 

1   Title  E -Additions  to  plant— Continued. 
Purpose  gITps  or  aceounts-Continued. 
Seneral  plant  activities-Continued. 

040  Administration— 

041  Clerical. 

042  Drafting.  ,    ,        . 

043  Estimating  and  plannmg. 

044  Accounting.  ,i  . 

045  *    Janitors  and  watchmen. 

046  Dispensary. 

047  Disbursing. 

048  Officers. 

049  General  supervisors. 

050  Buildinfi  ways. 
060  Centraltool shop. 
070  Military  activities— 
072  Schools. 

Commissary  stores. 

T'risons  "^ 

Miscellaneous  military  activities. 


CLASSinCATION  OP  ACCOTTNTS. 


7.  Title  E.— Additions  to  plant— Continued. 
Purpose  groups  or  accounts— Continued. 
Shops— Continued. 

x80   Building  trades— 

x81  House  carpenters. 

x$2  Masons. 

x83  Wharfbuilders. 

x84  Concrete  laborers. 

X90    Foundries  and  manufacturing- 


075 
076 
077 
079 
Shops— 
xlO    '^ 
xU 
Zl2 
xlft 
zl6 
xl7 
Xl8 
xl9 
x20 
x21 
x23 
X23 
x25 
x26 
x27 
x28 
x30 
x31 
x37 
x38 
x40 
x41 
x44 
xoO 
x51 
x52 
x53 
x56 
x58 
x59 
x60 
x61 
x62 
x63 
x64 
X65 
x67 
x68 
x70 
x71 
x72 
x74 
x76 
x78 


Structural—  ,     ^ 

Plate  and  angle  shop.     . 
Chipping,  calking,  and  rivetmg. 
Laving  out  and  templatmg. 
Fitting  and  bolting,  outside. 
Sheet-metal  shop. 
Sheet  metal,  hand. 
Wirework. 
Smith  and  special  hull  work- 
Angle  smith. 
Drop  forge. 
Shipsmith. 
Gas  manufacturing. 
Gas  cutting  and  welding. 
Galvanizing. 
Electroplating. 
Machinists- 
Machine  shop. 
Projectile  factory. 
Machinists,  hand. 
Boilermakers — 

Boilermakers,  machme. 
Boilermakers,  hand. 
Electrical  and  pipe- 
Electrical  work,  machme. 
Electrical  work,  hand. 
Coppersmith. 
Pipe  fitting. 
Plumbers,  machme. 
Plumbers,  hand. 
Woodwork- 
Shipwrights,  machine. 
Shipwrights,  hand. 
Joiners,  machine. 
Joiners,  hand. 
Spar  makers. 
Wood  calkers. 

Laborers  and^miscellaneous  hull  work- 
Painting.  .  ., 
Laborers  and  riggers,  outside. 

Rigging  loft. 
Sail  loft. 
Upholsterers. 

(7-2&-lfl) 


X91 
x92 
x93 

X94 
x95 
x96 
x97 
x98 
x99 


Foundry,  iron. 
Foundry,  brass. 
Foundry,  steel  or  smelting. 
Pattern  shop. 
Dry  docks. 
Pamt  manufacturing. 
Rope  walk  or  flag  shop. 

Wire  rope  mill  or  tool  manufacturing  shop  or  coffee  roaster 
Cham  shop  or  clothing  factory. 
Examples  of  account  numbering — 
2?9?    Extension  of  tracks  (2),  yard  transportation  system  (020). 
0483    New  building  (3)  for  oflicers' quarters  (048).    ' 
xll5    New  crane  (5)  for  plate  and  angle  shop  (11). 
«   «,.^.    ^  ^^1^  .^'®^'  machine  tool  (6)  for  machine  shop  (31). 
9.  Title  G.— Maintenance  of  yard. 

Physical  classes  or  subaccounts  (add  subaccount  number  to  account  number)- 
0    Miscellaneous  labor  and  consumable  supplies  (class  0  is  subdivided*  as 
indicated  m  Appendix).  ' 

Losses  and  gratuities. 
Land  and  appurtenances. 
Buildings  and  structures. 
Miscellaneous  equipment. 
Plant  appliances. 
Machinery  and  machine  tools. 
Portable  power  tools. 
Loose  and  hand  tools. 
-    Supervision. 
Purpose  groups  or  accounts— 
The  same  as  under  Title  E. 
Examples  of  account  numbering— 

0010    Wages  of  force  (0)  engaged  in  care  of  grounds  (001). 

Repairs  to  tracks  (2j  yard  transportation  system  (020). 
Repairs  to  building  (3)  used  for  oflicers'  quarters  (048). 
Acquisition  of  or  repairs  to  harness  (4)  for  team  transportation  (024). 
Repairs  to  crane  (5)  in  plate  and  angle  shop  (xU). 
Repairs  to  machine  tool  (6)  in  machine  shop  (x31). 
Acquisition  of  or  repairs  to  air  hammers  (7)  for  chippers  (xl2). 
Acquisition  of  or  repairs  to  hand  tools  (8)  for  public  works  shop  (x80). 
Pay  of  leading  man  (9)  painter  (x71). 


1 

2 
3 
4 
5 
6 
7 
8 
9 


0202 
0483 
0244 
xllo 
X316 
Xl27 
x80S 
x719 


(13) 
(7-26-16) 


CLASSIFICATION  OF  ACCOUNTS. 

NONINDUSTRIAL  YARD  TITLES  AND  ACCOUNTS. 

(All  yards  and  stations  except  PonsmoutJ,  Bos^oj^N- \-^^^^^^ 

8   Title  R.— Additions  to  plant. 

P.,s.cale.a.s^.s^-— 

Sl'lS^SS^f  <for  o^taauppralsa.  purposes  »nly;  charge  all 

additions  and  replacements  to  litie  &;. 
Plant  appliances.       .      +    i 

,L^°sSrd1>S^SC-«Ui«.lpurp»esonlr,*arge^ 
Purpose  gr'„i?^oTibSST&d  ^X'^?,Junt  nun.t.r  ,0  account  number,: 

■  "    ISPS  (except  by  water). 

Power  plant. 
Offices. 
Quarters. 
Shops. 

Building  ways. 

Prv  docks.  ^      ,       ,,  „>,„-„o5  tn  «i09  i  e  ,  to  this  subaccount  un- 

Floatine  property  (make  all  charges  to  5yy,  i.  e-,  i" 

der  physical  class  o). 
Fuel  plants. 
Hospitals  and  dispensaries. 

Schools. 

|iLSSsrc'^»rnlSpXrUt.ons„n,y>. 

Commissary  stores. 

Prisons.  .    , 

^SSSrie  all  Charges  to  231, 1.  e.,  to  this  subaccount  under  physical 

Watir  ?ront  (make  all  charges  to  232,  1.  e.,  to  this  subaccount  under 

under  physical  class  2).  .    ^'i  i  e.,  to  this  subaccount  under 

Fire  protection  (make  all  charges  to  a.»,  i-  »•»  ^» 
physical  class  2).         .     __ 

=|oT«tSn«S'^n|rdt^^^^^^^ 

^  ijsi?srdSfSsi8-ssf(3S'o(sh%  (ooi 

ExtSon  or  building  (3)  for  shop   06) 
New  crane  (5)  for  yard  tmnsportation  (02). 
New  crane  (5)  ^or  shop  (06). 
ouo    New  machine  tool  (6)  for  shop  (06). 
to  Title  S.-Maintenance  of  station. 

^^^^"o'V^lerlcll^rT^endance,  miscellaneous  labor,  and  consumable  supplies. 

Losses  and  gratuities. 
Land  and  appurtenances. 
Buildings  and  structures. 
Miscellaneous  equipment. 
Plant  appliances. 
Machinery  and  machine  tools.. 

7  Portable  power  tools. 

8  lyoose  and  hand  tools. 

9  Super, ision. 

(14) 
(T-2^16) 


3 
4 

5 

6 

7 

8 


02 
03 
04 
05 
06 
07 
08 
09 

10 

11 

12 

13 

14 

15 

16 

17 

19 

31 

32 

33 


34 


306 
306 
502 
506 
606 


1 
2 
3 
4 
5 
6 


CLASSIFICATION  OF  ACCOUNTS. 

10.  Title  S.— Maintenance  of  station— Continued. 

"^h«  f^^a  ^'^  ^i'^''^^.?V°i,^  ^^4^  subaccount  number  to  account  number)- 
The  same  as  under  Title  R,  with  the  addition  of  the  following-  °"™^®'^^- 

^ass  1)!  ^      ^^'  ^°  ^™'  '■  ^■'  *^°  ***^  subaocount  under  physical 

^cliis^)^'™^^®  ^"  ""^^^^  '°  ^^'  '•  *•'  ***  ^^'^  subaccount  under  physical 

^i?Ss  1^^^^  ^"  ""^^^^^  ^"^  ^^'  '•  ®"  ^°  ^^'^  subaccount  under  physi- 

""Sr'pT/siSlla^sT'  '"  ^^"^^^  ^«  ''''  '■  '■'  '-  *^^«  «"^---ount 
Examples  of  account  numbering— 
001    Clerical  force  (0)  supply  department  (01). 
Attendance  (0)  on  power  plant  (03). 
Coal  (0)  for  power  plant  (03). 
W  aste  (0)  for  shops  (06). 
Cleaning  grounds. 

Repairs  to  buildings  (3)  occupied  as  quarters  (05) 
Acquisition  of  or  repairs  to  equipment  (4)  in  shops  (06) 
5fSo!!;^  J^  ocomotn  es  (5)  yard  transportation  system  (02). 
Repairs  to  launches  (5)  floating  property  (09) 
Repairs  to  machine  (6)  in  shop  (06). 

Acquisition  of  or  repairs  to  portable  power  tools  (7)  in  shop  (06) 
Acquisition  of  or  repairs  to  loose  and  hand  tools  (8)  in  shop  (OS).' 


80 
90 
00 


003 
003 
006 
231 
305 
406 
502 
509 
606 
706 
806 


NAVAL   ESTABUSHMENT   TITLE   AND   ACCOUNTS. 

(Charges  incurred  afloat  or  ashore  for  the  objects  named.) 
"•  """  st\'ti;,n!"^'^'  administration  charges  not  assignable  to  any  ship  or 

^    *^ln^^il°o?i!^-  JPcI"de  under  this  account  all  charges  which  can  not  be  located 
2    TfiS^^Lf  ^A5'"^  °'  ^°  ^°/  °<^^«^  account  under  this  title 


7 

8 

9 

10 

11 

12 

13 

14 


SS^'  i  -^^^^V^^  aha^ieVbirtrTmrs;a"cc3sTH  %?%''^tT 
phones  at  inspection  offices  are  chargeable  to  Title  V,  a^comit  M     Tefc 

i^^^^ifoS's^^z^?.^  tTo^^i^raijx^T-*  ''■  ""^^^-^  ^'  ^ 

^hfsSnt"  ^'"'  ^''  advertising  for  whatever- purpose  are  chargeable  to 
Care,  transportation,  and  burial  of  the  dead. 

^^^fhlr^ll^'J^  ^^^  ^'■a^®]  allowance  of  enlisted  men:  This  account  includes 

all  charges  for  transportation  and  travel  allowance  of  enlS^  men  nf  ?1^ 

Mi&a7e  fo"'oS^"  ''''  -PP'-opnation  <'  TranspSfon!  N^^^ato."'  '^' 

^a'cCTeKti  ifof^tTii'^atf'^^  ^^p-^--^  ^^-  -^  -°^"^« 

Models,  tests,  and  experiments.' 


(15) 

(7-26-16) 


ClASSmCATION  OP  ACCOTJUTS. 


15 


16 
17 

18 

19 

20 

21 

22 

23 

24 

25 

26 

27 

28 

29 
30 
31 

32 
33 
34 


S'om  »  awroprntions  whteh  c»n  no,  b,  located  «ain. 

under  Titles  B,  C,  D,  K,  ana  r. 
Naval  Reserves  (all  charges). 
Pay  of  retired  officers. 
Pav  of  enlisted  men.     , 
Pav  of  personnel  unassigned. 
Commissions  and  interest. 

Exchange.  ,^      ■,  ^       a^ 

jrSd'Sds  aSbor  boards  are  chargeable  to  Titles  G  or  S). 

g!j»«eatment  Of  si*  by  civilians. 
'SiSitlons  to  ordnance  equipage  (no.  attributable  to  a  specific 

I  ^^SS&sma..arn.s. 
39    Freight. 

STORES  TITLES  AND  ACCOUNTS. 

l.i.  nue^^    Naval  supply  account. 

1    SlftSSr^dsSl  stores  account. 

t    |;?;?yTcco'Sr(on  shore  only). 

fi    ui  material  account  (on  ^ore  only). 

14.  Title  /«^  ^^^^^j  g^ppjy  account. 

2  Ordnance  account. 

3  Clothing  account. 

4  Provisions  account. 

16.  Indirect  expense  deducted. 

il:  ^tlSGo?e?^ment  departments. 

19.  Special  deposits. 

30.  Sales  for  cash. 

21.  Proceeds  of  sales. 

(7-26-16) 


DETAILED  CLASSIFICATION  OF  INDUS- 
TRIAL ACCOUNTS- 


GENERAL  DESCRIPTION. 

tjJm  V^?  fojlowing  yards  are  classed  as  industrial:  Portsmouth,  Boston. 
Philadelphia,  New  York,  Washington,  Norfolk,  Charleston,  Mare  Island. 
Paget  Sound,  Cavite,  Olon^po. 

2.  The  yards  are  divided  for  accounting  purposes  into  nonproducing 
(general  service)  departments  and  sections  and  into  producing  depart- 
ments and  sections  (shops).  These  departments  or  purpose  groups  and 
the  sections  thereof  are  listed  at  pages  22-23. 

3.  All  expenditures  not  chargeable  to  productive  job  orders— or  in 
other  words,  all  expenditures  for  plant  maintenance,  Title  C— fall  into 
physical  classes  as  enumerated  at  pages  18-21. 

4.  A  complete  list  of  the  proper  general  expense  accounts  and  shop 
expense  account.s  is  published  herein  (pp.  25-94  under  the  respective, 
general  and  producing  activities,  and  these  accounts  shall  be  used  for 
designating  on  job  orders,  time  cards,  and  stubs  all  expenditures  for 
plant  maintenance—Title  G.  The  account  numbers  are  constructed 
by  adding  to  the  number  of  the  producing  or  nonproducing  group  and 
section  for  which  the  charge  is  incurred  the  number  of  the  physical  class 
into  y.  hich  the  expenditure  falls. 

5.  The  same  accounts  shall  also  be  used  for  charges  to  Title  E— 
1  laut  additious.  in  the  case  of  propertv  under  class  2— Land  and  appur- 
tenances, class  3— Buildings  and  structures,  class  5— Plant  appliances 
and  class  fi-I^fachinory  and  machine  tools.  All  such  charges  should 
specify  Jitle  K  and  the  proper  appropriation,  job  and  account,  thus; 
14-11.-1-0  03  (Navy  yard  appropriation-  Title  E,  Job  No.  1,  account 
new  building  for  Supply  DepariiDent). 

6.  The  title  need  not  be  specified  on  time  cards  and  stubs  for  general 
expense  and  shop  expense,  as  all  charges  to  these  account  numbers, 
^^I®^f,.A^"®  ^  IS  not  stated,  are  understood  to  be  Title  G. 

7.  1  itle  G  charges  include  all  repairs  to  and  maintenance  of  property 
K.er  all  classes,  all  replacements  and  additions  to  the  plant  under 
ass  4— Miscellaneous  equipment,  class  7~Portab]e  nower  tools,  and 

class  8— Loose  and  hand  tools,  and  all  plant  operating  expenses  under 
class  0— Miscellaneous  labor  and  consumable  supplies,  class  1— Losses 
and  gratuities,  and  class  9-  Supervision. 

8.  V\  here  a  specific  api)ropriation  should  be  charged  for  a  Title  G 
expenditure,  its  number  should  be  stated,  thus;  10  -0202— Appropria- 
tion Maintenance,  Y.  &•!).— Account  repairs  to  tracks. 

9.  Where  the  appropriation  is  indeterminate,  L.  e,  where  no  specific 
appr9priation  is  directly  chargeable,  the  account  number  only  should 

iF^i?S.'  ^  ^^^^  (Account  supervision  of  machine  shop). 

10.  \\Tiere  a  specific  auxiliary  job  order  has  been  issued  for  work 
chargeable  to  Title  G,  the  number  of  the  job  should  follow  the  account 
number. 

(17) 
54965-16—3  /^-'^^«> 


un 
class 


CTDTTSTRIAI.  ACCOUNTS. 

PHYSICAL  CLASSES  (SUBACCOUNTS). 

inde.  to^me,  ^;^^  P,  1^8„;;^,,  .^^or  an.1  cousu.uable  supplier. 

1  Losses  and  gratuities, 

2  Land  and  appurtenances. 

3  liuiluings  and  structures. 

4  Miscellaneous  equipment. 

5  riant  appliances.  • 

6  Machinery  and  machine  tools. 

7  Portable  power  tools. 

8  Loose  and  hand  tools. 

9  Supervision. 

ru;;a*4/ar?lxceVt'perlSion"aud  plant  repair  work),  operators 

of  tranwrtation  Aop  operation  which  are  .applied  to 

Puppto  and  '"J*F'*'V"  „;' ,  '  ,„„t^^  as  not  to  permit  char-ing 
use.  90  gene^l  «nV"  H^^'  inilndertinffc  class  are  coal,  oil,  waste, 
direct  to  specific  job  o'^^^'^V  ^J",^™''toaD  toilet  paper,  and  ice. 
-T;.X^^^^^'  ra^e^"5!duU^ocated  to  specific 
"fSorfngi  ubZsse"^^^^^  established  for  producing  section,  (other 
than  foundries,  see  page  81.) 

\  ^'l,rc:!X"siore,  and  tool  room  expense. 

peariug  in  the  detailed  accounts. 

%rcC  wiS':d;XeJ  under  t,«  following  subaccounts: 

1.  Damage  and  vvastp. 

2.  Scrap  credits. 

3.  Depreciation. 

7.  Leave. 

8.  Holiday. 

9.  Disabi.ity.  ..  ,      located  agaiQst  the  section 

Charges  for  damage  f^^  ^^%l^^^^^^i  be  S^  ^^^il  authority  for 
which  made  the  error  but  no  charges  wuipei^^^  ^  j^^^^ 

the  same  has  been  obtained  fro^  a  pr^^^^^  concerned. 

n^Mng  ^^^/rferkl^OKCded'S^tr^^^^^  of  work  ^^m  on 

a.S  Sf^-'^r^Ss  or  plaS^  w&  be  charged  to  dan^^  aud 

(IS) 


INDirSTRIAI  ACCOUNTS. 

Thfn^l  ^'r^^  ?^^'  ^^^^,ti^?;,    If  T'^  '^  «P^i*«d  ^y  improper  machining. 

!rrnr  Tn^'^P^'^^'''^f  7'."  ^^  ""^^'^^-^  ^^  ^^^  ^^'^^  responsible  for  tlfe 
error.  In  the  case  of  defective  castings  the  cost  of  replacement  as 
well  as  the  labor  and  material  expended  in  machining  up  to  the  point 
JtffLf^fT' ''  dL^overed.  will  be  charg(d  to  the  Lount  de'ec-tive 
eabtings  of  the  proper  foundry,  unless  the  pattern  from  which  the 
casting  IS  niade  is  o  such  an  intricate  or  complex  nature  that  wasters 
arc  expected  in  which  case  the  cost  of  replacement  should  be  cliarged 
to  tJie  job  order  under  winch  the  work  was  originally  performed      The 

Tn  An  r^^  ^^^r^^arged  to  tlic  shop  cxpcuse  of  the  shop  concerned 
wm\n  ?.r''T-   ?v5  ''"'''^  '^''"^^  di>crepandes  or  omissions  in  charges 
will  be  placed  in  this  account  un<ler  the  shop  or  departnient  where  the 
.  ^'tJ1"T''  ^'J'^  ^¥  ^^^^P.'^MP^^^i^or  will  be  notified  of  the  transaction. 

1  he  scrap  value  of  machinmgs,  borings,  turnings,  drillings,  trimminiS 
and  short  ends  returned  to  store  on  returned  material  stubs    if  not  a 
proper  credit  to  a  specific  job,  will  he  credited  to  this  account  under  the 
proper  purpose  section  or  i^roup,  appropriation  indeterminate 

J-eave.  holifiay,  and  disability  pay  and  depreciation  will  also  be 
charged  m  the  accounting  office  to  this  account  under  the  proper 
purpose  section  or  group.  proper 

LAND  AND  APPURTENANCES,  CLASS  2. 

in.'fi!!^?^ ''*''"'  includes  all  land  and  .grounds,  with  their  improvements, 
inclKling  sea  walls  piers,  roads,  walks,  gutters,  laums,  underground 
conduit  syst'.  lis,  railroad  tracks,  distributing  svstems  outside  of  build- 
ingi.  server  and  water  syste.us,  and  drains.       * 

Charges  under  this  class  are  restricted  to  groups  00, 01,  02,  03,  and  07. 

BUILDINGS  AND  STRUCTURES,  CLASS  3. 

Includes  all  building?  and  structures  and  their  appurtenances: 
includes  roofs    floors,  walls,  railroad  tracks  in  buildings^  drains  and 

l^Ui^^I^r'  ^^"^'^^'  ^"'  ^^^'  ^'^^'  ^'^'^^^  -^-'  -^-^-' 

Charges  for  rep3,ir8  will  indicate  the  number  of  the  building  and  will 
De  located  to  sections  or  groups. 

Emrnples:  Storehouses,  shops,  quarters,  sheds,  dry  docks  and 
marine  railways;  building  wavs;  elevat/ors.  ^  ' 

Charges  for  cleaning  are  located  in  class  0. 

MISCELLANEOUS  EQUIPMENT,  CLAS^  4. 

•   Articles  which  assist  in  work,  other  than  those  assigned  to  class  5 
Emmples:  Furmture,  workbenches,  handcarts,  hSid  trucli    hand 

hoists,  blocks,  templates,  molds,  patterns,  flasks.  ' 

I  hftrges  mil  be  located  to  sections  or  groups 
Repairs,  replacements  and  additions  to  stock  will  be  chari?ed  to 

Title  tr.  unless  otherwise  specifically  authorized  by  the  Bureau  of 

Supplies  and  Accounts.  '  "uxeau  ot 

hanTtodslclifsf  ^''^'°'^°^'  ^'^^  ^^  "^^^  ^  prescribed  for  loose  aad 


<7-86-lf) 


INDirSTEIAL  ACCOTINTS. 

Labor  and  material  expended  in  the  preparation  of  plans  and  draw- 
ings or  the  manufacture  of  patterns  dies,  jigs,  jejnplates  holding 
devices,  etc.,  for  standard  product  will  be  charged  to  Title  G  of  the 
section  concerned,  under  this  account;  expenditures  for  nonstandard 
equipment  of  this  nature  will  be  lodged  against  the  job  order  concerned . 

PLANT  APPLIANCES,  CLASS  5.  ,  •  *• 

rower-plant  appliances,  handling  apparatus,  and  other  assisting 
appliances  specifically  classed  as  individual  items  of  plant. 

Includes  power-plant  boilers,  piping,  furnaces  all  railroad  rolling 
Block,  live  stock,  vehicles,  derricks,  shears  yard  boilers  and  engines 
yard  scales,  all  floating  property  not  on  the  ISayy  list,  yard  or  shop 
cranes,  and  testboards.  All  typewriters,  calculating  machines,  ad- 
dresso^aphs,  blue-printing  machines,  and  such  other  items  as  may 
be  speri/ically  designated  by  the  Bureau  of  Supplies  and  Accounts  are, 
also  assigned  to  this  class  (see  list  at  p.  100.) 

TOOLS  (GENERAL  DEFINITION  FOR  ALL  TOOLS). 

A  tool— whether  a  machine  tool,  portable  power  tool,  or  hand  tool- 
is  an  instruri.ent  or  any  piece  of  apparatus  pertaining  tx>  production 
^hich  changes  the  shape  or  condition  of  the  material  worked  on. 

MACHINERY  AND  MACHINE  TOOLS.  CLASS  6. 

A  stationary  tool  using  power  or  fuel  in  its  operation. 

Frnmpli's:  Bending  rolls,  boring  mills,  carving  machines,  drill 
Dresses,  grinding  machines,  lathes,  milling  machines,  planers  punch 
Srespes,  sandpapering  machine3,  band,  circular,  and  ji?  saws;  shapers. 
Blotters,  stean  hammers,  tripha'nmers,  stickers,  mortise  machines, 
blowers,  kilns,  cupolas,  forges,  furnaces,  etc. 

Power-plant  machinery:  Engines,  generators,  etc. 

In  making  charges,  the  machine  inventory  number  will  be  stated 
in  each  case  where  possible. 

PORTABLE  POWER  TOOLS,  CLASS  7. 

A  portable  tool  using  power  or  fuel  in  its  operation. 
Ecamples:  Air  tools,  hoso  (air,  gas,  oil,  steam),  portable  electnc 
drills,  gasoline  torches,  riveting  forges,  portable  acetylene  welding 

^^Rep!irs',  ^relilacements,  and  additions  to  stock  will  be  charged  to 
Title  G  unless  otherwise  specifically  authorized  by  the  Bureau  of  bup- 

^  inventories  alid  adjustments  will  be  made  as  prescribed  for  loose  and 
hand  tools  (Class  8). 

LOOSE  AND  HAND  TOOLS,   CLASS  8. 

Tools  for  manual  use.  not  requiring  fuel  or  power,  and  attachments 
and  small  tools  for  machine  tools  and  portable  power  tools  not  part  of 
the  equipment  of  any  particular  machine  or  portable  power  tool. 

Examples:  Stocks,  tups  and  dies  (for  cutting  threads},  gauges,  mi- 
crometers,  calipers,  files,  all  tools  pertaining  to  any  special  trade,  such 


(20) 
(7-2G-16) 


INDXTSTRIAL  ACCOUNTS. 

as  blacksmiths',  carpenters',  electricians',  joiners',  machinists',  tin- 
smiths ,  plumbers'  tools,  cutting  tools  and  holding  devices  for  machine 
and  portable  power  tools,  such  as  milling  cutters,  planer  tools,  reamers, 
drills,  countersinks,  bolts  and  clamps,  dogs,  V  blocks,  parallel  strips, 
angle  plates,  planer  jacks,  etc. 

All  repairs  and  replacements  and  additions  to  stock  of  loose  and 
hand  tools  will  be  charged  to  Title  G. 

When  in  the  judarment  of  the  commandant  or  industrial  manager  the 
plant  valuation  under  this  class  has  materially  increased  or  decreased, 
an  inventory  and  appraisal  will  be  made  and  the  results  reported  to 
the  Bureau  of  Supplies  and  Accounts  for  authority  to  make  the  neces- 
sary adjustments. 

SUPERVISION,  CLASS  9. 

This  class  includes  the  pay  and  allowances  of  all  officers  on  industrial 
duty  and  the  wages  of  all  foremen,  quartermen,  and  leading  men,  which 
will  be  located  to  this  account  under  the  group  or  section  concerned 


(21) 
(7-2&-16) 


PURPOSfe  GROUPS  (ACCOUNTS). 

12.  Following  are  the  purpose  groups: 

GENERAL  PLANT  ACTIVITIES— NONPRODlJClNG. 


Group  CO.— Grounds  and  miscel- 
laneous. 

Sec.  1.— Grounds    and    water 
fiont. 
2. — Communications. 
3.— Fire  protection. 

Group  01.-  Supply. 

Sec.  1.— Fleet  fuel  supply. 
2. — Stores  supply. 
3.— Testing  and  inspect- 
ing. 
4. — Purchase. 

Group  02.— Transportation. 

Sec.  1.— Locomotive. 
2.— Crane. 
3. — Motor  truck. 
4.— Team. 
5. — Hand. 
6.— Water. 

Group  03.— Power. 

Sec.  1. — Heat. 
2. — Steam. 
3.— Hydraulic. 
4.— Air. 
5. — Electric. 


Group  04.— Admliiistratioii. 

See.  1.— Clerical. 

2. — Draiting. 

3. — Estimating  and  plan- 
ning. 

4. — Accouhting.         .    ^ 

5.— JilTlitoi-s  and  t^;ttcll- 
meii. 

G.— l>ippen-ary. 

7. — iJisbursing. 

8. — Officers. 

9.— General  supervisors. 

Group  05.— BuilcUug  ways. 
Group  OG.-  Central  tool  shop. 

Group  07.— Military  activities. 

Sec.  1.— 

2.— Schools. 

3.— Receiving  sh  Ip  activ- 
ities. 
4. — Radio  stations. 
5. — Marine  Vjarracks. 
6. — Coinmissary  store. 
7.— Prison. 

8.— 

9,_ikIiscellaneous  activ- 
ities. 


STANDARD  CLASSIFICATION  OF  SHOPS— PRODUCING. 


Group  1.— Structural. 

Sec.  1.— Plate  and  angle. 
2. — Chipping,  etc. 
5. — Laying  out,  etc. 
6.— Fitting. 

7  .—Sheetmetal  ,machine. 
8. — Sheet  metal,  hand. 
9. — Wirework. 


Group  3.— Smith  and   specia' 

hull. 

Sec .  1  .—A  ngle  smith . 
2.— Drop  forge. 
3.— Ship  smith. 
5.— Gas  manufacturing. 
6. — Gas      cutting      and 

weldino:. 
7. — (galvanizing. 
8. — Electroplating. 


(22) 

(7-26-f6) 


INDUSTRIAL  ACCOUNTS. 


STANDARD  CLASSIFICATION  OF  SHOPS— (ontinued. 


Group  3.  -Machinists. 

Sec.  I. — Machine  shop. 

7 . — Pru JGcti le  factory . 
8. — Machinists,  hand. 

Group  4.— Boilermnkers. 

See.  1. —  Bt)ilerniaker.^,       ma- 
chine. 
4.     Boilermakers,  hand. 

Electrical  and  pipe. 

— Electririr-ns,         ma- 
chine. 
— Electricians,  hand. 
-Coppersmith, 
—Pipe  fitting:. 
— Plnmbers,  machine. 
—Plumbers,  hand. 

Woodwork. 

— Shipwright. machine. 
— Shipwright,  hand. 
— ^Joiner,  machine. 
— Joiner,  hand. 
— Spar  makers. 
— Wqod  calkers. 
— Bont. 


Group  5.- 

Sec.  1 

2. 
3. 
0. 
8. 
9. 

Group  6.- 

Sec.  1. 
2 
3 
4. 
5 
7 
8 


Group  7.— Laborers  and  mis- 
cellaneous hull. 

Sec.  1.--  Piiinting. 

2. — l.nborei-«and  riggers, 

outside. 
4. — KiijjuinQ:  loft. 
(?.-   Sni]  loft. 
8.-— Upholsterers. 

Group  8.— Building  trades. 

Sec.  1. — Uoi:pe  carpenter, 
2. — Mnsons. 
3. — Whnrf  builders. 
4.- -Concrete  laborers. 

Group  ».—  Foundries  and  man- 
factiiring. 

Sec.  1. — Foundry,  iron. 

2. —  Foundry,  brass. 

3.— Foundrv.  steel  (or 
smelting). 

4. —Pat  tern. 

5. — Dry  docks. 

(). — P:nnt  manufactur- 
ing. 

7. — Rope  -vvalk  (or  flag 
shop). 

8. — Wire-rope  mill  (or 
tool  m:inufacturing 
or   cotTee  roaster). 

9. — Chain  shop  (or  cloth- 
ing f-rictoiy). 


(23) 
(7-26-16) 


GENERAL  EXPENSE  ACCOUNTS. 

^1^!!h1>",^;.^°'^  esiimating  charpes  si  all  be  mode  direttlv  to  p  XSi^  job  ofders  whSu 
practicable-seo  remarks  under  seciions  042  and  043.  \  hen  char.4e  to  exiSS^ 
always  charge  to  specific  accounts  and  sections  wherever  possible  and  proper  )^' 


0000 
0001 
0003 
0004 

0005 
0006 

0007 

0008 


GROUNDS  AND  MISCELLANEOUS  GROUP. 

MISCELLANEOUS.— Yard   maintonance  charges  which  can 

not  be  located  to  any  other  nonproducing  or  producine 

group  or  !?ect ion: 
Jf  Iseellaneoiis  Labor  and  Consumable  Supplies. 
Losses  and  Gratuities. 
Buildings  and  Stru(  tures:  Repairs  to. 
Misceliantous  Equipment:  Repairs,  replacements,  and 

addition!;!  to  plant. 
Plant  Appliances:  Repairs  to. 
Machine  Tools:  Re])airs  to.    (Includes  spare  motors  not 

assigned  to  any  shop.) 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

^?J^•^F^^''^,®^^^  Jl-'^,^^'"  ^^'^^^^""tsare  not  to  be  made  if  they  can 
?.?f„o^^  ^®',""J^^'J^^^?^"^?*'1^'^^'^here  and  will  not  be  made  without 
the  approval  of  a  head  of  ai  ision  or  his  authoried  assistant.  Super- 
\  isors  not  assigned  to  any  one  shop  are  chargeable  to  section  049. 

GROUNDS  AND  WATER  FRONT. 

Miscellaneous  Labor:  Includes  the  time  of  employees 
eiigaged  in  cleaning  the  yard,  in  disposing  of  vard  and 
ship  refuse,  and  m  lending  street  lights 

Consumable  Supplies:  Includes  all  consumable  supplies 
used  by  the  yard-cleaning  force  (oil.  disinfectant,  brooms, 
etc  refuse  cans  outside  of  buildings).  Globes,  carbons, 
bulbs,  etc..  for  street  lights. 

Losses  and  Gratuities:  On  account  of  employees  engaged 
m  cleaning  the  yard  or  tending  street  lights. 

Grounds:  Repairs  to  grounds,  walls  and  fences,  roads,  walks 
and  gutters,  sewer  system,  water  system,  etc. 

Water  Front:  Dredging  and  repairs  to  S3a  walls,  piers,  etc. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant.  Includes  pushcarts  and  other  facili- 
ties used  by  yard-cleaning  force  which  are  not  properly 
chargeable  to  transportation  department.  Includes  gang- 
ways for  use  on  piers  or  dry  docks. 

Plant  Appliances:  Repairs  to.  Includes  ash  and  garbage 
lighters,  dredges,  pile  drivers,  street-sweeping  machines, 
power  mowers,  and  sprinkling  carts.     Includes  landing 


0010 
0010 

0011 

00131 

00122 
0014 


OOU 


stages. 


(25) 
(7-20-16) 


INDUSTHIAL  ACCOUNTS. 


0918 


0019 


Loose  and  H-ind  TodIs:  Repairs,  replacements,  and  addi- 

tiong  to  plant  of  small  tools  used  by  yard-cleaning  force 

(shovels,  rakos,  hoes,  etc.). 
Supervision  of  force  employed  in  cleaning  and  repairing 

grounds,    walls    and    fences,    roads,    walks   and   gutters, 

sewer  system,  sea  walls,  piers. 

COMMUNICATIONS  (telephone,   telegrai^h,   and  tube  sys- 
tem). 

Miscellaneous  L?«bor:  Includes  pay  of  civilian  operators. 

CoDsum-ible  Supplies. 

Losrses  and  Gratuities  on  account  of  operators. 

Installation,  complete,  inside  and  out:  Repaira  to  (includ- 
ing switchboards,  instruments,  cables,  tubes,  etc.). 

BuHdln^s  and  Structures:  Repairs  to  special  buildings 
occupied  by  (ixchanges. 

FIRE  PROTECTION. 

Mfseellaneous  Labor:  Cleaning  aiid  inspection  of  equip- 
ment, washing  hose,  etc.,  pay  of  employees  on  permanent 
duty  in  fire  departinent  and  other  cniployees  attending 
fires  a!id  fire  dril's. 
0030  Consumable  Supplies:  (Fuel,  water,  oil,  waste,  chemi- 


09?9 
0930 
0031 
0022 

0023 


0030 


0031 
003*i 

0033 

0034 

0935 
•038 


cals.) 
Losses  and  Gratuities  on  account  of  emp<o\  ees. 
Land  and  Appurtenances:  Repairs  to  out.side  fire  plugs, 

fire-ah^vni  system. 

Buildings  and  Structures  occupied  for  fire-prote<  tion  pur- 
poses: Repairs  to. 

Miv^cellpneous  Equipment:  Repairs,  replacements,  and 
additu.ns  t<i  plant  of  hose,  hose  reels,  inside  fixtures, 
de.-;ks,  furniture. 

Plant   Appliances:    Repairs  to  ladder  wagons  and   fire 

enguics. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant  of  smaJl  tools  used  by  lire-protection  section. 

SUPPLY  GROUP. 

GENERAL.— Includes  8upr)ly  group  charges  under  the  fol- 
lowing heads  which  can  not  be  located  to  anv  one  section 
of  the  group.  These  general  charges  should  be  kept  down 
to  the  minimum:  all  ordinary  storehouse  expense  is 
chargeible  to  section  012,  oiiice  e.Kpense  to  012  and  014. 

Miscellaneous  labor  and  supplies  in  supply  group  not 
chargeable  to  any  specific  section. 

Clerical  Force  and  Stationery  in  supply  group  not  charge- 
able to  any  specihc  section. 

Losses  and  Gratuitie--;  in  supply  group  not  chargeable  to 
any  specific  section. 

Bui'din^s  and  Structures:  Repairs  to  buildings  used  for 
supply  ])nrposes,  but  not  charge;d)le  to  any  specific  sectiou . 


01001 
01003 
0101 
0103 


(27) 
(7-2G-16) 


0104 

0105 
0107 

0108 


01101 
01103 
0111 

oir^ 

0113 


0114 


0115 

0116 
0118 


0119 


01301 

01303 

01303 

01304 

0131 

0133 

0134 


0135 


INDirSTBIAL  ACCOUNTS. 

Miscellaneous  Equipment:  Repairs,  replacement,  and 
additions  to  plant  of  miscellaneous  equipment  in  supply 
cjroup  not  assignable  to  any  specific  section. 

Plant  Appliances:  Repairs  to  plant  appliances  in  the  sup- 
ply 1,'roup  not  assignable  to  any  specific  section. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant  of  portable  power  tools  in  the  supply  group 
not  assignable  to  any  specific  section  (air  tools,  electric 
drills,  etc.). 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tioDS  to  plant  of  loose  and  hand  tools  used  by  the  supply 
group,  but  not  assignable  to  any  ^specific  section. 

FLEET  FUEL  SUPPLY. 

Miscellaneous  labor  and  supplies. 

Clerical  Force  and  Stationery. 

Losses  and  Gratuities  on  account  of  employees 

Fuel-oil  Distributing  System  for  ships,  outside  of  build- 
inpe.     Repairs  to. 

Buildings  and  Structures:  Repairs  to  buildings  and 
structures  used  for  fuel  supply,  coaling  plants,  oil- 
Htorage  tanks,  etc.     Repairs  to  coaling-plant  trad-s. 

Miscellaneous  Equipment:  Repairs/  replacements,  and 
additions  to  plant.  (Furniture,  handcarts,  cars,  trucks, 
and  coal-handling  apparatus.) 

Plant  Appliances:  Repairs  to  coal  and  water  barges  and 
other  appliances  used  bv  the  fuel-supply  section. 

Machine  Tools:  Repairs  to  motors. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant  of  small  tools  used  by  the  fuel-supply  section. 
(Shovels,  wrenches,  bars,  hammers,  picks.) 

SupL'rtrislon:  Pay  of  supervisors,  except  clerks,  employed 
in  connection  with  fuel  supply  to  ships. 

Note.— Fuel-oil  systems  for  shops,  see  note  under  012. 

STORES  SUPPLY. 

Miscellaneous  labor  and  supplies. 

Clerical  Force  and  Stationery. 

Handling  Stores:  Labor  and  supplies. 

Packing  Shipments:  Labor  and  supphes. 

Losses  and  Gratuities  on  account  of  employees. 

Buildings  and  Structures:  Repairs  to  storehouses,  etc 

Miscellaneous  Equipment:  Repairs,  replacements  and 
additions  to  plant.  (Hoists,  scales,  desks,  cabinets,  stack- 
ing machines,  etc.) 

Plant  Appliances:  Repairs  to.  (Includes  typewritere, 
adding  machines,  etc.) 


(29) 
(7-2G-1C) 


INDUSTRIAL  ACCOUNTS. 


0136 
0199 


01301 


01303 

0131 
0133 

0131 


0135 

0136 

013S 


01101 

01403 

OUl 

0143 

0144 
0145 


Maciiins  Tools  (including  motors  and  shafting):  Repairs  to 
machine  tools  used  by  the  stores-supply  section.  (As 
cold-ni<4;il  pouor  saws.) 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  tiddi- 
tions  to  plant  of  small  tools  used  by  the  stores -supply  sec- 
tion.    (Hack-sawframes,  hummers,' screw  drivers,  pincers 
and  nail  pullers.)  ' 

Supervision:  Fay  of  supervisors,  except  clerks,  employed 
in  connection  with  stores  supply, 

NoTKS.— Separate  fuel-oil  systems  for  shoj^s  are  cliargcablc  to  this  seciion 
unless  Mssifjmiblc  to  sj  e  i(k-  shops. 

Rewiixlo  sun.-liei  in  store  arc  no!  chargeable  to  suniilv  cxnense:  rharee 
to  Ti*^'**  P  or  V.  i  I  .        .         .  b 

TESTING  AND  INSPECTING. 

Miscellaneous  labor  ;uid  supplies  lor  testinf^  and  inspecting 
materials.  (Pay  of  mechanics,  helpers,  clenners.)  The 
pay  of  employees  testing-  materials  for  a  specific  job  is 
char^ijenble  to  the  job.  Teatin?  for  the  naval  service  is 
chnrireable  to  iob  orders  under  Title  V,  account  14 

Cleilcal  Force  and  Stationery.  Includes  pay  of  chem- 
ises and  lab*  ratorir.ns. 

Lasses  and  Gratuities  on  account  of  employees. 

Buildinj^s  and  Structures:  Repairs  to  buildings  occupied 
by  testing  laboratories. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  pUmt  of  benches,  desks,  racks,  tanks,  etc., 
used  in  t^esting  and  inspecting  materials. 

Plant  Appli^inces:  Repairs  to  plant  "appliances  used  in 
testing  ;!ud  inspecting  materials. 

Machine  Tools  (including  motors  and  shaftin?):  Repairs 
to  machine  tools  used  by  testing  laboratories,  testing 
machines  (power  drive),  furnaces,  etc. 

Loose  and  Hand  Tools:  Repairs,  replacements,  nud  addi- 
tions to  plant  of  hand  tools  used  in  testin-j  and  inspecting 
materials.     Includes  all  small  laboratory  equipment 

Norr.. -This  section  in<  hides  fill  tcstin-  and  inspecting  in  tho  supply  or 
other  d«?i)artmen{s,  except  v.iicre  pro|)erlv  chargeable  to  e>rense  of  a 
speaflf  shop.  '  »      ov.  wi  » 

PURCHASE. 

Miscellaneous  labor  and  supplies  in  Navy  purchasing 
office  or  purcbrsing  section  of  supplv  department  " 

CLERICAL  FORCE  AND  STATIONERY. 

Losses  and  Gratuities  on  account  of  em])loyees. 
Buildint'-s  and  Structures:  Repaii-s  (o  special  buildings 

occupied  by  the  purchasini;  section. 
Miscellaneous  Equipment:  Repairs,   replacements,  and 

adfhtions  to  plant  of  desks,  cabinets,  etc.,  used  by  the 

])urcha-sing  section. 
Plant   Appliances:    Repairs    to.     (Includes  tvpewriters. 

adding  machines,  etc.) 


(31) 
(7-20-10) 


INDUSTRIAL  ACCOUNTS. 


01501 

0150;^ 

0151 
0153 
0154 

0155 
0156 

0157 

0158 

0159 

YARD 


0?00 
0^00 

o;soi 

0202 
0203 

0204 

0205 
0208 
0209 

0210 
0210 
0211 
0213 


PROVISIONS  AND  CLOTHING  DEPOT  (NEW  YORK). 

Miscellaneous  labor  and  supplies. 

Clerical  Force  and  Stationery. 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machinery  and  Machine  Tools  (including  motors  and 
shafting):  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 
Supervision. 

TRANSPORTATION   GROUP. 

(Transportation  in  shops  is  chargeable  to  shop  expense  or 
job  orders.) 
GENERAL. 

Miscellaneous  Labor  in  the  transportation  department 
which  can  not  be  located  to  any  one  section . 

Consumable  Supplies  for  the  transportation  department 
which  can  not  be  located  to  any  one  section. 

Losses  and  Gratuities  in  the  transportation  department 
wliich  can  not  be  located  to  any  one  section. 

Tracks:  Repairs  to  tracks  outside  of  buildings. 

Buildings  and  Structures:  Repairs  to  buildings  of  the 
transportation  department  not  occupied  by  any  one  sec- 
tion. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant  of  miscellaneous  equipment  used  by 
the  transportation  group  which  can  not  be  located  to  any 
one  section. 

Plant  Appliances:  Repairs  to  plant  appliances  u.sed  by 
the  transportation  department  which  can  not  be  located 
to  any  one  section . 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant  of  small  tools  for  the  transportation  depart- 
ment which  can  not  be  located  to  any  one  section. 

Supervision:  Pay  of  supervisors,  except  clerks,  which  can 
not  be  located  to  any  one  section. 

LOCOMOTIVE  SERVICE. 

Miscellaneous  Labor:  Pay  of  train  crews  while  operating 

locomotives  or  trains. 
Consumable  Supplies  used  in  the  operation  of  locomotive 

service.    (Fuel,  waste  oil,  water.) 
Losses  and  Gratuities  on  account  of  employees  of  the 

locomotive  serv'ce. 
Locomotive  Sheds:  Repairs  to. 


54965—16- 


(33) 
(7-26-16) 


h       1 


INDirSTRIAL  ACCOUNTS. 


0315 
0319 

0330 

0330 

0331 
0331 


0339 


0330 

0331 
0333 
0331 

0335 

0330 

0310 

0310 

0311 

0313 
0311 

0315 

0318 

0319 


Rolling  Stock:  Repairs  to  locomotives,  cars,  and  their 
equipment,  and  to  plant  appliances  used  by  the  loco- 
motive service. 

Supervision  of  locomotive  service. 

CRANE  SERVICE.     Includes  yard  cranes  outside  of  build- 


ing?. 


Miscellaneous  Labor  employed  in  the  crane-service  sec- 
tion. Includes  operation  of  cranes;  cranemen,  firemen, 
etc. 

Consumable  Supplies  used  by  the  crane-service  section; 

fuel,  waste,  oil,  water,  etc. 
Losses  and  Gratuities  in  the  crane  service  section. 
Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  stock  of  miscellaneous  equipment. 
Cranes:  Repairs  to  cranes  and  other  plant  appliances  used 

by  the  crane  service  section. 
Super dsion  of  employees  of  the  crane-service  section. 

MOTOR-TRUCK  SERVICE. 

Miscellaneous  Labor  employed  by  the  motor-truck  service. 

(Chauffeurs,  helpers,  cleaners.) 
Consumable  Supplies  for  use  of  the  motor-truck  service. 

(Fuel,  oil,  waste,  water,  etc.) 
Losses  and  Gratuities  in  the  motor- truck  service. 
Garages:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Trucks:  Repairs  to  motor  trucks  and  other  plant  appli- 
ances. 

Supervision  of  employees  of  the  motor-truck  service. 
TEAM  SERVICE. 

Miscellaneous  Labor  for  the  team  service  section.  (Time 
of  teamsters  and  helpers,  stablemen.) 

Consumable  Supplies  used  by  the  team  service.  (For- 
age, oil,  grease,  brooms,  soap,  currycombs,  brushes.) 

Losses  and  Gratuities  on  account  of  employees  of  the  team 
service. 

Stables:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant  of  miscellaneous  equipment  used  by 
the  team  service.     (Bins,  harness,  furniture,  etc.) 

Vehicles  and  Live  Stock:  Repairs  to  wagons,  trucks,  car- 
riages, and  other  plant  appliances;  horseshoeing  and 
veterinary  services. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant  of  small  tools  used  by  team  service. 
(Wrenches,  jacks,  clippers,  horseshoeing  tools.) 

Supervision  of  team  service  section. 


(35) 
(7-26-16) 


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INDTTSTRIAL  ACCOUNTS. 

TRAXSPORTATION  BY  HAND.— If  not  assignable  to  any 
shop  or  to  section  001— Grounds  and  Waterfront 
Miscellaneous  Labar  and  Consumable  Supplies:  Pay 

of  all  employees  en^^^aged  in  hand  transportation  and  sup- 
plies. ^ 

Losses  and  Gratuities. 

Miscellaneous  Equipment:  Repairs,  reDlacements,  and 
additions  to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 
Supervision. 

WATEE  TRANSPORTATION.-All  floating  property  not 
carried  on  the  Navy  List,  except  floating  docks,  which 
are  under  section  95,  except  coal  and  water  barges 
which  are  under  section  Oil,  and  except  dredges,  pile- 
drivers,  and  ash  and  garbage  lighters,  which  are  under 
section  001.  Includes  cranes,  derricks,  tugs,  lighters 
barges,  etc.  Includes  dry-dock  floats  available  for  gen- 
eral water-front  use. 

HOscellaneous  Labor:  Pay  of  all  civilian  employees  in  the 
Water  Transportation  Service. 

Consumable  Supplies  for  water  transportation  section. 
(I'uel,  water,  oil,  waste.) 

Losses  and  Gratuities  in  the  water  transportation  section 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant  of  office  equipment. 

Floating  Property:  Repairs  to  the  floating  property  ear- 
ned under  this  section  and  to  all  equipment  thereon,  and 
to  plant  appliances  in  use  in  the  water  transportation 
section. 

Supervision  of  employees  assigned  to  the  water  transporta- 
tion section. 

Note.— All  charges  incurred  for  yard  craft  carried  on  the  Navy  List  will 
be  made  to  ship  job  orders,  and  all  stores  issued  will  be  invoiced  bv 
the  supply  officer  to  the  officer  in  charge  under  Titles  B  or  C. 

POWER  GROUP. 

GENERAL. 

Miscellaneous  Labor  and  Attendance:  Includes  the  pay 
of  attendants  in  central  power  plant  whose  duties  are  not 
directly  connected  with  any  one  kind  of  power 

Consumable  SuppUes:  Includes  brooms,  brushes,  mops, 
sandpaper,  emery  paper,  toilet  paper,  soap,  sponges, 
towels,  etc.,  not  directly  chargeable  to  any  one  kind  of 
power. 

Water. 

Fuel. 

Oil,  Grease,  and  Waste. 

Losses  and  Gratuities  occasioned  by  the  power  group 

Distributing  Systems  outside  of  buildings  which  are  not 
directly  chargeable  to  any  one  kind  of  power.     Repairs  to. 

(37) 
(7-26-16) 


0360 

0360 

0361 
0364 

0365 


0369 


03001 


03001 


03003 

03003 

03004 

0301 

0303 


f  • 


INDTTSTEIAI  ACCOUNTS. 


0303 
0304 


03051 

03052 
03053 

0306 
0308 
0309 

03101 

03101 

03102 
03103 
0312 

0316 
0319 


03201 

03201 

03202 
03203 
03204 
0322 

0326 


Power  Plant  Buildings:  Repairs  to. 

MisceUaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant  of  miscellaneous  equipment;  includes 
^        furniture  and  office  equipment,  clocks,  etc. 

Boilers  and  Fittings:  Repairs  to.  (Includes  settings  and 
foundations,  furnaces,  stokers,  water  heaters,  superheat- 
ers, economizers,  etc.) 

Piping:  Repairs  to. 

Coal  and  Ash  Handling  Apparatus,  feed  pumps,  meters, 
etc.     Repairs  to. 

Machinery  and  Machine  Tools:  Repairs  to  power-plant 
machinery  and  equipment  not  used  solely  for  the  pro- 
duction of  one  kind  of  power. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant  of  small  tools  used  in  power  plant,  such  as 
shovels  pokers,  scrapers,  flue  cleaners,  machinists'  tools. 

^supervision  of  the  force  employed  in  central  power  plant 
and  not  directly  chargeable  to  any  one  section  of  the 
power  group. 

HEAT. 

Miscellaneous  Labor:  Pay  of  attendants  employed  in  the 
production  of  heat  for  buildings  or  vessels 

Consumable  Supplies  used  in  the  production  of  heat  for 
buildings  or  vessels. 

Water. 

Fuel. 

Heat  Distributing  System  outside  of  buildings,  repairs 
to.  Repairs  inside  of  buildings  are  charged  to  the  group 
and  section  using  the  heat  and  class  3  buildings.  (Exam- 
ple: 0403,  repairs  to  heating  system  in  office  buildings  ) 

Machinery  and  Machine  Tools:  Repairs  to  machinery 
and  machine  tools  used  entirely  for  heat  production. 

Supervision  of  the  force  employed  in  manufacturing  heat 
for  heating  buildings  or  vessels. 

STEAM    POWER.-- Steam  Power"  will  be  interpreted  to 

mean  steam  delivered  for  power  purposes  outside  of  the 

power  plant;  as  for  dry  kilns,  steam  hammers,  etc 
MisceUaneous  Labor:  Pay  of  attendants  employed  in  the 

production  of  steam  power. 
Consumable  Supplies  used  by  the  force  employed  in  the 

production  of  steam  power.     (Brooms,  soap,  etc.) 
Water.  ^ 

Fuel. 

Oil,  Grease,  and  Waste. 
Steam  Power  Distributing  System  outside  of  buildings 

Repairs  to.     Repairs  inside  of  buildings  will  be  charged 

under  class  3  to  the  shop  using  the  power 
Machinery  and  Machine  Tools:  Repairs  to  machinery' 

and  machine  tools  used  only  in  the  production  of  steam 

power. 

(89) 
(7-26-16) 


INDTTSTBIAL  ACCOTTNTS. 

03?9  Supervision  of  the  force  employed  in  the  production  of 

steam  power, 

HYDRAULIC   POWER. 
03301  MiscellanaDUs  Lab 97:  Pay  of  attendants  on  the  hydraulic 

power  plant. 

03301  Consumable  Supplies  used  in  the  production  of  hydraulic 

power.     (BroDms,  soap,  brushes,  etc.) 

03302  Water. 

03303  Fuel. 

03304  Oil,  Grease,  and  Waste. 

0333  Hydraulic  Power  Distributing  System  outside  of  build- 

ings. Repairs  to.  Repairs  inside  of  buildings  will  be 
charged  under  class  3  to  the  shop  using  the  power. 

0336  Macliinery  and  Macliine  Tools:  Repairs  to  machinery 

and  machine  tools  used  in  the  production  of  hydraulic 
power,  as  pumps. 

0339  Supervision  of  employees  engaged  in  the  production  of 

hydraulic  power. 

AIR   POWER. 

03401  Miscellaneous  Labor:  Pay  of  attendants  on  air-compress- 
ing plant. 

03401  Consumal>le  Supplies  used  in  the  production  of  com- 

pressed air.     (Brooms,  brushes,  soap,  etc.) 

03403  Water. 

03403  Fuel. 

03404  Oil,  Grease,  and  Waste. 

0343  Air  Distributing  System  outside  of  buildings.    Repairs 

to.  Repairs  inside  of  buildings  will  be  charged  under 
class  3  to  the  shoD  using  the  power. 

0346  Macliinery  and  Macliine  Tools:  Repairs  to  machinery 

and  machine  tools  used  in  the  production  of  compressed 
air.    Air  compressors. 

0347  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant.    At  yards  where  all  air  hose  and  pneumatic 
tools  are  under  cognizance  of  power  plant  this  account 
shall  be  used  for  maintenance  charges.     Otherwise,  charge 
to  class  7  under  the  shop  concerned. 
0349  Supervision  of  employees  engaged  in  air-power  production. 

ELECTRIC  POWER. 

03501  Miscellaneous  Labor:  Pay  of  attendants  employed  in  pro- 
ducing electric  power. 

03501  Consumable  Supplies  used  by  employees  producing 
electric  power. 

03503         Water. 

03503  Fuel. 

03504  Oil,  Grease,  and  Waste. 

03531  Electric  Distributing;  System  outside  of  buildings.  Re- 
pairs to.  Repairs  inside  of  buildings  will  be  charged  under 
class  3  to  the  shop  using  the  power. 


(41) 
(7-26-16) 


INDUSTRIAL  ACCOUNTS. 

03522  Underground  Conduits  and  pole  lines,  repairs  tx). 

03523  Substation  Motors  and  Accessories:  Repairs  to. 

0353  Substation  Buildings:  Repairs  to. 

0354  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant  of  portable  lighting  sets.    Charges  for 

temporary  connections  will  be  made  to  ship  job  orders. 
0356  Machinery  and  Macliine  Tools:  Repairs  to  machinery 

and    machine  tools  used   for  producing  electric  power. 

(Generators,  turbines,  exciters,  engines.) 
0359  Supervision  of  the  force  employed  in  the  production  of 

electric  power. 

SALT  WATER  (Mare  Island). 

03601  Miscellaneous  Labor  and  Consumable  Supplies. 

03602  Water. 

03603  Fuel. 

03604  OU,  Grease,  and  Waste. 

0361  Losses  and  Gratuities. 

0362  Distributing  System  outside  of  buildings. 

0363  BuUdings:  Repairs  to. 

0364  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions. 

03651  BoUers  and  Fittings:  Repairs  to. 

03652  Piping:  Repairs  to. 

0366  Machinery  and  Machine  Tools:  Repairs  to. 

0368  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions. 

0369  Supervision. 

ADMINISTRATION  GROUP. 

GENERAL. 

0400  Consumable  Supplies  for  administrative  force  generally 

not  assignable  to  any  one  section;  as  books,  magazines,  etc. 

0403  Buildings:  Repairs  to  all  office  buildings  occupied  by  the 

administration  group. 
CLERICAL. — (Unassignable  to  any  other  group  or  section.) 

0410  Miscellaneous  Labor,  clerical,  employed  in  the  hull  and 

machinery  divisions,  public  works  department,  inspec- 
tion oflSce,  labor  board,  commandant's  oflBce,  correspond- 
ence section. 

0410  Consumable  Supplies  used  by  the  force  designated  above. 

(Stationery,  etc.) 

0411  Losses  and  Gratuities  on  account  of  employees  designated 

above. 

0414  Miscellaneous  Equipment:  Repairs,   replacements,   and 

additions  to  plant  of  miscellaneous  equipment  used  by  the 
force  designated  above.     (Furniture,  etc.) 

0415  OfDce    and    Plant    Appliances:  Repairs  to.    (includes 

typewriters,  etc.) 


(43) 
(7-26-16) 


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INDTTSTRIAl  ACCOTTNTS. 

DRAFTING. 

0430  Miscellaneous  Labor:  Pay  of  draftsmen  when  employed 

on  work  not  chargeable  to  a  specific  job  order.  All 
draftsmen  engaged  on  new  construction  work  will  be 
charged  to  Title  A  under  the  appropriation  from  which 
appointed.  So  far  as  practicable  the  pay  of  all  other 
draftsmen  whose  time  can  be  located  to  specific  work 
will  be  charged  thereto  under  the  title  concerned  and  job 
orders  issued  under  the  appropriation  from  which  ap- 
pointed. 

0420  Consumable  Supplies  used  in  the  drafting  room.     (Draw- 

ing paper,  tracing  cloths,  inks.) 

•421  Losses  and  Gratuities  on  account  of  the  drafting  force. 

Charge  to  this  account  work  spoiled  on  account  of  errors 
in  drawings  or  plans. 

0434  Miscellaneous   Equipment:  Repairs,   replacements,  and 

additions  to  plant.  (Includes  tables,  cabinets,  desks, 
etc.) 

0435  Office  and  Plant  Appliances:  Repairs  to. 

0438  Drafting  Instruments:  Repairs,  replacements,  and  addi- 

tions to  plant. 

ESTIMATING  AND  PLANNING 

0430  Miscellaneous  Labor,  wages  of  employees  of  the  plan- 

ning, estimating,  and  material  sections,  whose  time  can 
not  be  located  to  a  specific  job  order. 

0430  Consumable  Supplies  used  by  the  planning,  estimating, 

and  material  sections. 

0431  Losses  and  Gratuities  on  account  of  employees  of  the 

planning,  estimating,  and  material  sections. 

0434  Miscellaneous   Equipment:  Repairs,   replacements,  and 

additions  to  plant  of  miscellaneous  equipment  used  by  the 
planning,  estimating,  and  material  sections. 

0435  Office  and  Plant  Appliances:  Repairs  to  plant  appliances 

used  by  planners  and  estimators,  including  bicycles  and 
typewriters. 

0439  Supervision:  Pay  of  supervisors,   except  clerks,   of  the 

planning,  estimating,  and  material  sections  when  em- 
ployed on  work  not  chargeable  to  a  specific  job  order. 

ACCOUNTING. 

04401         Miscellaneous  labor  and  supplies  in  accounting  depart- 
ment. 
04403         Clerical  Force  and  Stationery. 
0441  Losses  and  Gratuities  on  account  of  employees  of  the 

accounting  department. 

0444  Miscellaneous   equipment:  Repairs,    replacements,   and 

additions  to  plant  of  miscellaneous  equipment  in  the 
accounting  department.     (Desks,  chaii-s,  cabinets,  etc.) 

0445  Office  and  Plant  Appliances:  Repairs  to.    (Includes  re- 

pairs to  time  clocks.) 


(45) 
(7-26-16) 


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0450 

0450 
0451 
0454 

0455 


0460 
0461 
0464 

#465 

•4701 

04703 

0471 

0474 

0475 

0480 
0481 
0483 
0484 

0485 
0489 


0490 
0491 
0493 
0494 

0495 
0499 


INDUSTRIAL  ACCOUNTS. 

JANITORS  AND  WATCHMEN. 

Pay  of  Janitors  and  Watchmen  not  assigued  to  a  specific 
shop  or  department.  Pay  of  ship  keepers.  (Charge  other 
expenses  for  ships  out  of  commission  to  Titles  C,  D,  or  K.) 

Consumable  Supplies  used  by  janitors  and  watchmen 
not  assigned  to  a  specific  shop  or  department. 

Losses  and  Gratuities  on  account  of  janitors  and  watch- 
men. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant  of  miscellaneous  equipment  used  by 
such  janitors  and  watchmen.  (Includes  furniture, 
watchmen's  clocks,  etc.) 

Office  and  Plant  Appliances.  Repairs  to.  (Includes 
bicycles.) 

DISPENSARY. 

Miscellaneous  Labor  and  Consumable  Supplies. 

Losses  and  Gratuities. 

Miscellaneous  Equipment:  Repairs,  replacements,   and 

additions  to  plant. 
Plant  Appliances:  Repairs  to. 

DISBURSING. 

Miscellaneous  labor  and  supplies  in  yard  disbursing  de- 
partment. 

Clerical  Force  and  Stationery. 

Losses  and  Gratuities. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

OFFICERS. 

Consumable  Supplies. 

Losses  occasioned  by  officers. 
Quarters:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,   replacements,   and 

additions  to  plant. 
Plant  Appliances:  Repairs  to. 
Pay  and  Allowances  of  all  officers  on  duty  at  the  yard  and 

at  the  Navy  purchasing  office. 

GENERAL   SUPERVISORS. 

Consumable  Supplies. 
Losses  and  Gratuities. 
Quarters:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,   replacements,   and 

additions  to  plant. 
Plant  Appliances:  Repairs  to. 

Pay  of  general  supervisors. 

NOTE.— The  abo  e  accounts  are  to  be  used  only  for  those  super\isors 
not  properly  chargeable  to  other  general  expense  sections  or  to 
the  expense  of  specific  shops. 


(47) 
(7-26-16) 


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BUILDING  WAYS  GROUP, 

0500  Miscellaneous  Labor  and  Consumable  Supplies. 

0503  Structure:  Repairs  to. 

§604  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 
0505  Plant  Appliances:  Repairs  to. 

CENTRAL  TOOL  SHOP  GROUP. 

0600  Miscellaneous  Labor  and  Consumable  Supplies  in  the 

central  tool  shop. 
Losses  and  Gratuities  in  the  central  tool  shop. 
Buildings:  Repairs  to  buildings  occupied  by  tfce  central 

tool  shop. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant  of  miscellaneous  equipment  used  by  the 
central  tool  shop. 
Plant  Appliances:  Repairs  to  plant  appliances  used  by 

the  central  tool  shop. 
Machine  Tools  (including  motors  and  shafting):  Repairs 

to  machine  tools  used  by  the  central  tool  shop. 
Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant  of  portable  power  tools  used  by  the  central 
tool  shop. 
Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant  of  loose  and  hand  tools  used  by  the  central 
tool  shop. 
Supervision  of  employees  of  the  central  tool  shop. 

Note.— At  yards  haA  ing  a  central  tool  dressing  and  grmding  plant 
the  expense  of  maintaining  it  shall  be  charged  to  the  above  num- 
bers. Wherever  practicable  the  accounts  of  the  shop  for  which 
the  work  is  being  done  shall  be  charged  with  the  expense  of  repair- 
ing, dressmg,  and  grinding  tools.  Where  impracticable,  charges 
shall  be  lodged  to  the  above  numbers.  The  above  accounts  are 
not  to  be  used  for  ordinary  tool  issuing  room  charges;  such  charges 
shall  be  made  to  the  expense  of  the  shop  concerned. 

MHJTARY  GROUP. 

SCHOOLS. 

Miscellaneous  Labor  and  Consumable  Supplies. 
Buildings:  Repairs  to. 

Miscellaneous  Equipment:   Repairs,   replacements,   and 

additions  to  plant. 
Plant  Appliances:  Repairs  to. 

Machine  Tools  (including  motors  and  shafting):  RepaiiB  to. 
Loose   and   Hand   Tools:    Repairs,    replacements,    and 
additions  to  plant. 
0729  Supervision. 


0606 
•607 


0608 


0609 


0720 
0723 
0724 

0725 
0726 
0728 


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(49) 
(7-26-16) 


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0740 
0749 

0743 
0744 

0745 
0746 
0748 


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0750 
0753 


0760 
0763 
0764 

0765 

0770 
0773 
0774 

0775 
0776 
0778 

0779 


INDUSTRIAL  ACCOUNTS. 

RECEIVING  SHIP  ACTIVITIES^ 

Miscellaneous  Labor. 

Buildings  and  Structures:  Repairs  to. 

Note.— Expense  charges  for  receiving  ship  offices  and  allied  activities 
maintained  for  enlisted  men  are  restricted  to  the  above  numbers. 
Issues  of  stationery  and  all  other  material  and  equipment,  including 
band  outfits,  commandant's  mess  outfits  and  commandant's  barge 
and  outfit,  shall  not  be  charged  to  accounts  under  this  group  but  sEal 
be  mvoiced  by  the  supply  officer  under  Titles  B  or  C. 

RADIO  STATIONS. 

MisceUaneous  Labor  and  Consumable  Supplies. 

Land  and  Appurtenances.    (Only  for  stations  outside 
the  vard.) 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machinery  and  Machine  Tools:  Repairs  to. 

Loose    and    Hand    Tools:  Repairs,    replacements,    and 
additions  to  plant. 

Note.— The  above  numbers  are  to  be  used  only  for  labor  and  material 
charges,  to  be  separately  reported  in  reports  of  expenditures  by  name 
and  number  of  the  radio  station  concerned.  All  public  bills  will  be 
charged  direct  to  the  radio  station  concerned  by  the  Bureau  of  Sup- 
plies and  Accounts  under  Title  S,  sub  account  14. 

MARINE  BARRACKS. 

Miscellaneous  Labor  and  Consumable  Supplies. 
Buildings  and  Structures:  Repairs  to. 
Note.— The  above  numbers  are  for  charges  imder  naval  appropriations 

COMMISSARY  STORE. 

Miscellaneous  Labor  and  Consumable  Supplies. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 
Plant  Appliances:  Repairs  to. 

PRISON. 

Miscellaneous  Labor  and  Consumable  Supplies. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machinery  and  Machine  Tools:  Repairs  to. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supenision  of  Prison. 


(51) 
(7-26-16) 


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IKDUSTAZAL  ACCOITHTS. 

MISCELLANEOUS  MILITARY  ACTIVITIES. 
0790  Bfiscellaneous  Labor  and  Consumable  Supplies, 

0793  BuUdlngs  and  Structures:  Repairs  to. 

0794  *       Miscellaneous   Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

0795  Plant  Appliances:  Repairs  to. 

0798  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

Note.— The  above  accounts  will  include  charges  for  saluting  batterias, 
target  rafts,  target  ranges,  time  stations,  etc. 


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(53) 
(7-26-16) 


•/H#" 


» J  i  I  r; 


SHOP  EXPENSE  ACCOUNTS. 

(Always  charge  to  specific  accounts  and  sections  wherever  possible  and  proper.] 


t  ■  ■  ■•  i> 


XllOl 

xiicrs 

X1103 
Xlll 
X113 
XIU 

X115 
X116 

X117 

X118 

X119 


X1201 

xnaz 

X1203 

xni 
xiu 

X125 

xm 

X128 
X129 


GEBHBRAL  CHARGES.— Charges  which  can  not  po  eibly  be 
localized  or  assigned  directly  to  one  of  the  below  shops 
or  sections  will  be  charged  to  the  following  group 
numbers  and  designated  in  the  same  manner  as  other 
charges,  i.  e.,  by  addition  of  the  proper  class  number: 

10  Structural  Group. 

20  Smith  and  Special  HuU  Group. 

30  Machinists  Group. 

40  Boilermakers  Group. 

50  Electrical  and  Pipe  Group. 

60  Woodworking  Group. 

70  Laborers  and  Miscellaneous  Hull  Group. 

80  Building  Trades  Group. 

90  Foundry  and  Manufacturing  Group. 

PLATE  AND  ANGLE  SHOP.— (Machine  work,  such  as 
punching  and  shearing,  plate  planing,  etc.) 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Boom:  Labor  and  supplies. 

Fuel. 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machinery  and  Machine  Tools  (including  motors  and 
shafting):  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 
Supervision. 

CHIPPING,  CALKING,  RIVETING.— (Pneumatic  tools 
and  hand  tools.) 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel.  ^^ 

Losses  and  Gratuities. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant.     Includes  rivet  forges  and  air  hammers. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 

(55) 
(7-28-16) 


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htdvstbjal  accoxtnts. 

LAYING  OUT  AND  TEMPLATING,  SHOPWORK  (in- 
cludes mold  loft.  Covers  all  hand  workers  permanently 
in  shop,  who  do  more  handwork  than  machine  work, 
such  as  loftsmen  and  ehipfitters). 

X1501        Miscellaneous  labor  and  consumable  supplies. 

X1502        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X1503        Fuel. 

X151         Losses  and  Gratuities. 

X153  Buildings  and  Structures:  Repairs  to. 

X154  Miscellaneous  equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X155  Plant  Appliances:  Repairs  to. 

X156  Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

X167  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X158  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X159  Supervision. 

FITTING  AND  BOLTING  (Handwork  outside). 
X1601         Miscellaneous  Labor  and  consumable  supplies. 
Xieo^        Office,  Shop  Store  and  Tool  Boom:  Labor  and  supplies. 
X1603        Fuel. 

X161  Losses  and  Gratuities. 

X164  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 
X165  Plant  Appliances:  Repairs  to. 

X168  Loose    and    Hand    Tools:  Repairs,    replacements,    and 

additions  to  plant.     Includes   all  shipfitters'    (outside) 

standard  set  of  hand  tools. 
X169  Supervision. 

SHEET-METAL  SHOP,  MACHINE. 

X1701        Miscellaneous  labor  and  consumable  supplies. 

X170!3        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X1703        Fuel. 

X171  Losses  and  Gratuities. 

X173         Buildings  and  Structures:  Repairs  to. 

X174  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions. 
X175  Plant  Appliances:  Repairs  to. 

X176  Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

X177  Portable    Power    Tools:  Repairs,    replacements,    and 

additions  to  plant, 
X178         Loose   and   Hand   Tools:  Repairs,    replacements,    and 

additions  to  plant. 
X179         Supervision. 

SHEET  METAL,  HAND  ^Handwork  inside  and  outside). 
X1801        Miscellaneous  labor  ana  consumable  supplies. 
X18(KS        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 
X1803        FueL 


(57) 
(7-26-16) 


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X181 
X183 
X184 

X185 
X186 

X187 

X188 
X189 

X1901 

X1902 

X1903 

X191 

X193 

X194 

X195 
X196 
X197 

X198 

X199 


X2101 

X3102 

X2103 

X211 

XS13 

X2U 

X315 
X216 

X217 
X318 
XS19 

X2:301 

X:}20!? 

X:^03 

X221 

X9S3 


INDTJSTBIAL  ACCOTrNTS. 

Losses  and  Gratuities. 

Buildings:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools  (including motors  and  shafting):  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 
Supervision. 

WntEWOBK  (Machine  and  handwork). 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel. 

Losses  and  Gratuities. 

Buildings:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacemente,  and 
additions  to  plant. 

Plant  AppUances:  Repairs  to. 

Machine  Tools  (including  motors  and  shafting):  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supenlsion. 

ANGLE  SMITH  (furnace  work,  bending,  welding,  etc.,  of 

plates  and  shapes.) 
Miscellaneous  labor  and  consumable  supplies. 
Office,  Shop  Store  and  Tool  Boom:  Labor  and  supplies 
Fuel. 

Losses  and  Gratuities. 
Buildings  and  Structures:  Repairs  to. 
Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant.     (Includes  bending  slabs.) 
Plant  Appliances:  Repairs  to. 
Machine  Tools  (including  motors  and  shafting):  Repairs 

to.     (Includes  furnaces.) 
Portable     Power     Tools:  Repairs,     replacements,     and 

additions  to  plant. 
Loose    and    Hand    Tools:  Repairs,    replacements,    and 

additions  to  plant. 
Supervision. 

DROP  FORGUVG. 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel. 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 


(59) 
(7-26-16) 


w- 


INDUSTBIAL  ACCOUNTS. 


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X2!34  Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant.    Includes  dies. 

X2!S5  Plant  Appliances:  Repairs  to. 

X^6  Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

XSZS  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X239         Supervision. 

SHIPSMITH. — (Hand  forging  and  press  and  hammer.) 

XI3301        Miscellaneous  labor  and  consumable  supplies. 

XIS^OZ        Office,  Shop  Store  and  Tool  Boom:  Labor  and  supplies. 

XS303        Fuel. 

X231         Losses  and  Gratuities. 

XZ3^         Buildings  and  Structures:  Repairs  to. 

X234  Miscellaneous  Equipment:  Repairs,   replacements,  and 

additions  to  plant. 

X:S35  Plant  Appliances:  Repairs  to. 

X236  Machine  Tools  (including  motors  and  shafting):  Repairs 

to.     Includes  furnaces. 

X23S  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

XS39         Supervision. 

GAS  MANUFACTUBING:  General. 

X!S501        Miscellaneous  labor  and  consumable  supplies. 

X2502        Office,  Shop  Store  and  Tool  Boom:  Labor  and  supplies. 

XZ59Z        Fuel. 

X^oOi        Direct  Labor  and  Material. 

XatSl         Losses  and  Gratuities. 

X253  Buildings:  Repairs  to. 

X!S54  Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

XHiSS  Plant  Appliances:  Repairs  to. 

X25B  Machinery  and  Machine  Tools  (including  motors  and 

shafting). 

X257  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X258  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X259  Supervision. 

Note. — Add  figure  1  at  end  of  above  numbers  for  charges  to  Acetylene; 
figure  2  for  Oxygen;  figure  3  for  Hydrogen. 

GAS  CUTTING  AND  WELDING. 

X:3601        Miscellaneous  labor  and  consumable  supplies. 

X2602        Office,  Shop  Store  and  Tool  Boom:  Labor  and  supplies. 

XS603        Fuel. 

XZ61         Losses  and  Gratuities. 

X363  Buildings  and  Structures:  Repairs  to. 

X264  Miscellaneous   Equipment:  Repairs,   replacements,  and 

additions  to  plant. 
X365  Plant  Appliances:  Repairs  to. 


(61) 
(7-26-16) 


INDUSTRIAL  ACCOUNTS. 


X967 
XS68 

x^m 

X2701 
X2102 
X3703 
X3704 

xzn 

X273 
X;?74 

X275 
X276 

X278 

X279 

X2801 

X?802 

X3803 

X;S804 

X281 

X?83 

X284 

X?85 
X286 

XS88 

X289 

X3101 

X310S 

X3103 

X311 

X313 

X314 

X315 
X316 
X317 

X318 

X319 


Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant.     Covers  portable  generating  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 

GALVANIZING. 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies 

Fuel.  ^^ 

Direct  Labor  and  Material. 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

MisceUaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 

ELECTEOPLATING. 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  suppUee. 

Fuel. 

Direct  Labor  and  MateriaL 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machinery  and  Machine  Tools  (including  motors  and 
shafting):  Repairs  to. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  j)lant. 

Supervision. 
MACHINE  SHOP. 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies 

Fuel.  ^^ 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Rc^pairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools  (including  motors  and  shaftinir) :  Repairs  to 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 
Supervision. 


(63) 
(7-26-16) 


INDUSTRIAL  ACCOUNTS. 


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PROJECTILE  FACTORY. 

X3701        MisceUaneous. 

X3702        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X3703        Fuel. 

X371         Losses  and  Gratuities. 

X373  Buildings  and  Structures:  Repairs  to. 

X374  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X375  Plant  Appliances:  Repairs  to. 

X376  Machine  Tools:  Repairs  to. 

X377  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X378  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions. 

X379  Supervision. 

MACHINISTS  HAND  (bench,  vise,  and  floor  work,  erecting 
and  assembling  in  shop,  hand  and  portable  power  tool 
work  outside). 

X3801        Miscellaneous  labor  and  consumable  supplies. 

X3802        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X3803        Fuel. 

X381  Losses  and  Gratuities. 

X383  Buildings  and  Structures:  Repairs  to. 

X384  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X385  Plant  Appliances:  Repairs  to. 

X387  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X388  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X389  Supervision. 

BOILER  MAKERS,  MACHINE. 

X4101        Miscellaneous  labor  and  consumable  supplies. 

X410S        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X4103        Fuel. 

X411  Losses  and  Gratuities. 

X413  Buildings  and  Structures:  Repairs  to. 

X414  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X415  Plant  Appliances:  Repairs  to. 

X416  Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

X417  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X418  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X419         Supervision. 


(■'■ 


54965—16- 


(65) 
(7-26-16) 


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INDUSTRIAL  ACCOUNTS. 


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BOILER  MAKERS,  HAIVD  (hand  and  portable  power  tool 
work  in  shop  and  outside). 

X4401        Miscellaneous  labor  and  consumable  supplies. 

X4402        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X4403         Fuel. 

X441  Losses  and  Gratuities. 

X444  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X445  Plant  Appliances:  Repairs  to. 

X447  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X448  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X449  Supervision. 

ELECTRICIANS,  MACHINE. 

X5101        Miscellaneous  labor  and  consumable  supplies. 

X5102        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X5103        Fuel. 

X511  Losses  and  Gratuities. 

X513  Buildings  and  Structures:  Repairs  to. 

X514  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X515  Plant  Appliances:  Repairs  to. 

Xol6  Machine  Tools  (including;  motors  and  shafting) :  Repairs  to. 

X517  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant . 

X518  Loose  and  Hand  Tools:  Repairs,  replacemonts,  and  addi- 

tions to  plant. 

X519  Supervision. 

ELECTRICIANS,  HAND  (handwork  in  shop  and  outside). 

X5301         Miscellaneous  labor  and  consumable  supplies. 

X520?        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X5903         Fuel. 

X&'il         Losses  and  Gratuities. 

X524  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X52.5  Plant  Appliances:  Repairs  to. 

X527  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X5;S8  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X529  Supervision. 

COPPERSMITH. 

X5301         Miscellaneous  labor  and  consumable  supplies. 

X530?        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X5303         Fuel. 

X531  Losses  and  Gratuities. 


j .» 1  -..; 


(67) 
(7-26-16) 


\ 


*:  » 


X533 
X534 

X53o 
X536 
X537 

X538 

X539 

X5601 

X560;S 

X5603 

X561 

X563 

X564 

X56d 
X566 
X567 

X568 

X569 

X5801 

X5S02 

X5803 

X581 

X583 

X5$4 

X585 

X586 

X587 

X58S 
X589 

X5901 

X5902 

X5903 

X591 

X594 


INDUSTRIAL  ACCOUNTS. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 

PIPE  FITTING. 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel.  ^^ 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 

PLUMBERS,  MACHINE. 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel. 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools  (including  motors  and  shafting) :  Repairs  to . 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 

PLUMBERS,  HAND  (handwork  in  shop  and  outside). . 
MlsceUaneous  labor  and  consumable  supplies. 
Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 
Fuel.  ^^ 

Losses  and  Gratuities. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 


(69) 
(7-26-16) 


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X995 

X597 

X598 
X599 

X6101 

X6102 

X6103 

X611 

X613 

X614 

X615 
X616 
X617 

X618 

X619 

X6»01 

X6302 

X6203 

X621 

X6^ 

X6?5 
X627 

X628 

X699 

X6301 

X6302 

X6303 

X631 

X633 

X634 

X635 
X636 
X638 

X639 


INDUSTRIAL  ACCOUNTS. 

Plant  Appliances:  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supenriston. 

SHIPWRIGHTS,  MACHINE  (includes  sawmill). 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel. 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Mactiine  Tools  (including  motors  and  shafting) :  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 

SHIPWRIGHTS,  HAND  (handwork  in  shop  and  outside). 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel. 

Losses  and  Gratuities. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tion? to  plant. 

Supervision. 
JOINERS,  MACHINE. 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel. 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 


(71) 
(7-26-16) 


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INDXrSTKIAL  ACCOTTNTS. 

JOINERS,  HAND  (handwork  in  shop  and  outside). 

X6401        Miscellaneous  labor  and  consumable  supplies. 

X6402        OflSce,  Shop  Store  and  Tool  Boom:  Labor  and  supplies. 

X6403        Fuel. 

X641         Losses  and  Gratuities. 

X644  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X645  Plant  Appliances:  Repairs  to. 

X648  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X649  Supervision. 

SPAK  MAKERS. 

X6501        Miscellaneous  labor  and  consumable  supplies. 

X650!3        OfiBice,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X6503        Fuel. 

X651  Losses  and  Gratuities. 

X653  BuUdings  and  Structures:  Repairs  to. 

X654  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X655  Plant  Appliances:  Repairs  to. 

X656  Machine  Tools  (including  motors  and  shafting):  Repairs  to. 

X657  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X6d8  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X659  Supervision. 

WOOD  CALKERS  (handwork). 

X6701        Miscellaneous  labor  and  consumable  supplies. 

X670?        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X6703        Fuel. 

X671         Losses  and  Gratuities. 

X673  Buildings:  Repairs  to. 

X674  Miscellaneous  Equipment:  Repairs,   replacements,  and 

additions  to  plant. 

X675         Plant  Appliances:  Repairs  to. 

X677  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X678  Loose  and  Hand  Tools:   Repairs,  replacements,  and  addi- 

tions to  plant. 

X679  Supervision. 

BOAT  BUILDERS. 

X6801        Miscellaneous  labor  and  consumable  supplies. 

X6803        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X6803        Fuel. 

X681         Losses  and  Gratuities. 

X683         Buildings  and  Structures:  Repairs  to. 


(73) 
<7-26-16) 


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INDUSTRIAL  ACCOUNTS. 

X684  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X685  Plant  Appliances:  Repairs  to. 

X686  Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

X687  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X6S8  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X689  Supervision. 

PAINTING. 

X7101        Miscellaneous  labor  and  consumable  supplies. 

X7102        OflBce,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X7103        Fuel. 

X711         Losses  and  Gratuities. 

X713  Buildings  and  Structures:  Repairs  to. 

X714  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X715  Plant  Appliances:  Repairs  to. 

X716  Machine  Tools  (including  motors  and  shafting) :  Repairs  to, 

X717  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X718  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X719  Supervision. 

LABORERS  AND  RIGGERS,  OUTSIDE. 

X7201        Miscellaneous  labor  and  consumable  supplies. 

X7202        OflBce,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X7203        Fuel. 

X121  Losses  and  Gratuities. 

X72Z         Buildings  and  Structures:  Repairs  to. 

X734  Miscellaneous  Equipment:  Repairs,   replacements,   and 

additions  to  plant. 

X7!?5  Plant  Appliances:  Repairs  to. 

X7187  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X728  Loose    and    Hand    Tools:   Repairs,    replacements,   and 

additions  to  plant. 

X729  Supervision. 

RIGGING  LOFT. 

X7401        Miscellaneous  labor  and  consumable  supplies. 

X7402        Office,  Shop  Store  and  Tool  Room. 

X7403        Fuel. 

X741         Losses  and  Gratuities. 

X743  Buildings  and  Structures:  Repairs  to. 

X744  Miscellaneous  Equipment:  Repairs,    replacements,   and 

additions  to  plant. 
X745  Plant  Appliances:  Repairs  to. 


(75) 
(7-26-16) 


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X746 

X748 

X749 

X7601 

X760S 

X7603 

X761 

X763 

X764 

X7<» 
X766 
X768 

X769. 

X7801 
X7802 
X7803 
X781 

X783 
X784 

X785 
X786 

X787 

X788 

X789 

X8001 
X8002 
X8003 
X801 

X803 

X804 

X805 
X806 
X807 

X808 

X809 


INDUSTRIAL  ACCOUNTS. 

Machine  Tools  (including  motors  and  shafting) :  Repairs  to . 
Loose  and  Hand  Tools:  RepaiiB,  replacements,  and  addi- 
tions to  plant. 
Supervision. 

SAIL  LOFT. 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel. 

Losses  and  Gratuities. 

Buildings:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools  (including  motors  and  shafting) :  Repairs  to . 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 

UPHOLSTERERS. 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel.  ^ 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 
Plant  Appliances:  Repairs  to. 
Machine  Tools  (including  motors  and  shafting):  Repairs 

to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 
Supervision. 

BUILDING  TRADES. 

Miscellaneous  labor  and  consumable  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel.  ^ 

Losses  and  Gratuities. 

Buildings  and  Structures  (occupied  by  this  section): 
Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 


(77) 
(7-26-16) 


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INDUSTRIAL  ACCOUNTS. 

HOUSE  CARPENTERS. 

X8101        Miscellaneous  labor  and  consumable  supplies. 

X8102        OflBce,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X8103        Fuel. 

X811  Losses  and  Gratuities. 

X813         Buildings   and    Structures:  Repairs   to 

X814  Miscellaneous  Equipment:  Repairs,   replacements,   and 

additions  to  plant. 

X815  Plant  Appliances:  Repairs  to. 

X817  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X818  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X819  Supervision. 

MASONS. 

X8201        Miscellaneous  labor  and  consuma])le  supplies. 

X8202        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X8203        Fuel. 

X821  Losses  and  Gratuities. 

X823  Buildings  and  Structures:  Re])airs  to. 

X834  Miscellaneous  Equipment:  Repairs,  replacements,   and 

additions  to  plant. 

X835  Plant  Appliances:  Repairs  to. 

X826  Machine  Tools:  Repairs  to. 

X827  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X8^8  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X8^  Supervision. 

WHARF  BUILDERS. 

X8301        Miscellaneous  labor  and  consumable  supplies. 

X8302        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X8303        Fuel. 

X831  Losses  and  Gratuities. 

X833  Buildings  and  Structures:  Repairs  to. 

X834  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X835  Plant  Appliances:  Repairs  to. 

X83'Jf  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X838  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X839  Supervision. 

CONCRETE  LABORERS. 

X8401        Miscellaneous  labor  and  consumable  supplies. 

X8402        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X8403        Fuel. 


lil 


(79) 
(7-26-16) 


X841 
X843 

X844 

X845 
X846 

X847 

X848 
X849 

X9101 


X9101 


•f 


X9102 
X9103 

X9103 

X9104 
X910a 

X911 


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X913 
X914 


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INDUSTRIAL  ACCOUNTS. 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools:  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 

FOUNDRY,  IRON. 

Miscellaneous  Labor:  Charge  with  wages  of  men  whose 
time  can  not  be  located  as  direct  labor  or  to  any  other 
expense  account,  such  as  wages  of  men  removing  castings, 
flasks,  clamps,  etc.,  whetting  down  floors  and  getting  same 
in  condition  for  molders;  wages  of  cranemen,  foundry 
clerk,  foundry  storeman,  truckers,  etc. 

Miscellaneous  Supplies:  Includes  sand,  facings,  chaplets, 
gaggere,  fire  clay  and  fire  brick,  brushes,  resin,  molasses, 
flour,  linseed  oil,  fuel  for  skin-drying  molds,  fuel  for  core 
ovens,  coal  and  charcoal  for  facings,  sulphuric  and  nitric 
acid,  etc. 

Blast  Time:  Charge  with  time  of  molders  and  hehjers 
pouring  off. 

Cupola  Labor:  Charge  with  time  of  men  breaking  stock, 
weighing  charges,  charging  and  tending  cupolas,  cleaning 
and  daubing  ladles,  preparing  cupola  for  dav's  heat. 

Melt  Fuel:  Includes  fuel  and  fuel  oil  used  in  cupolas  and 
oil  furnaces  for  melting. 

Direct  Labor  and  Material. 

Cleaning  Room  Labor:  Charge  with  time  of  men  clean- 
mg,  grinding,  rattling,  and  chipping  castings  in  foundrv 

Defective  Castings:  Charge  with  labor  and  material  con- 
sumed m  replacing  defective  castings;  also  with  the  labor 
expended  m  machining  up  to  the  point  where  the  defect 
was  discovered.  If  the  mold  is  so  intricate  that  wasters 
are  unavoidable,  such  charges  should  be  lodged  a^^ain^t 
the  job  order  concerned  and  not  to  this  account        *" 

Buildings:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements  and 
additions  to  plant  of  foundry  ladles  (hand,  bull!  aud 
crane),  molding  benches,  draw  screws,  flasks,  ingot  molds 
chills  (standard),  sweeps,  core  barrels,  jib  cranes,  clothes 
lockers,  office  desks  and  chairs,  filing  equipment  etc 
scales,  mold  weights,  mold  clamps,  vats,  tubs  '  bins' 
blocks  and  falls,  anvils,  pneumatic  hoists,  hand  trucks' 
etc.  * 


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X915 
X916 


X917 


X918 


X919 

X9301 

X9301 

X9302 

X9203 

X9203 

X9204 

X9?0d 

X921 

X9:23 

X934 

X925 
X996 
X937 

X9S8 

X939 


X9301 
X9301 
X9303 
X9303 
X9303 
X9304 
X9305 
X931 


INDUSTRIAL  ACCOUNTS. 

Plant  Appliances:  Repaire  to.  Ti-aveling  cranes,  bicy- 
cles, adding  machines,  etc. 

Machinery  and  Machine  Tools:  Repairs  to.  Cupolas, 
oil  furnaces,  core  ovens,  crucible  furnaces,  blower  engines 
(air  compressors),  air-pressure  tanks,  blowers,  ladle-heating 
machines,  welding  machines,  tumbling  barrels,  saw  tables, 
emery  grinders,  molding  machines,  gate  cutters,  etc. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant.  Includes  air  hose,  pneumatic  rammers, 
pneumatic  sieves,  oil-burning  torches,  and  other  air- 
driven  tools,  except  molding  machines. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant  of  molders'  tools,  etc.,  such  as  trowels 
(slickers,  gaters,  double  enders,  lifters,  etc.),  pipe  slicks, 
flute,  bead,  double  square,  square  corner,  inside  square 
comer,  etc.;  hand  sieves,  hand  riddles,  hand  rammers, 
spray  cans,  shovels,  straightedges,  levels,  hand  hammers! 
handsaws,  crucible  tongs,  etc. 

Supervision. 

FOUXDRY,  BRASS. 

Miscellaneous  Labor. 
Miscellaneous  Supplies. 
Blast  Time. 
Crucible  Labor. 
Melt  Fuel. 

Direct  Labor  and  Material. 
Cleaning  Room  Labor. 
Defective  Castings. 
Buildings:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machinery  and  Machine  Tools:  Repairs  to 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 
Supervision. 

NoTE.-The  charges  to  these  accounts  will  be  .similar  to  those  detailed 
under  the  corresponding  accounts  of  the  iron  foundry,  X91. 

FOUNDRY,  STEEL. 

Miscellaneous  Labor. 
Miscellaneous  Supplies. 
Blast  Time. 
Cupola  Labor. 
Melt  Fuel. 

Direct  Labor  and  Material. 
Cleaning  Room  Labor. 
Defective  Castings. 


(83) 
(7-20-16) 


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X933 
X934 

X935 
X936 
X937 

X938 

X939 


X9301 

X9301 

X9302 

X9303 

X9303 

X9304 

X931 

X933 

X934 

X935 
X936 
X937 

X938 

X939 


X9401 

X9402 

X9403 

X941 

X943 

X944 

X945 
X946 
X948 

X949 


INDUSTRIAL  ACCOTTNTS. 

Buildings:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machinery  and  Machine  Tools:  Repairs  to. 

Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 
Supervision. 

XoTE.— The  charges  to  these  accounts  will  be  similar  to  those  detailed 
under  the  corresponding  accounts  of  the  iron  foiindrj-,  X91. 

SMELTING  SHOP  (Portsmouth). 
Miscellaneous  Labor. 
Miscellaneous  Supplies. 
Blast  Time. 

Cupola  (and  crucible)  Labor. 
Melt  Fuel. 

Direct  Labor  and  MateriaL 
Losses  and  Gratuities. 
Buildings:  Repairs  to. 
Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 
Plant  Appliances:  Repairs  to. 
Machinery  and  Machine  Tools:  Repairs  to. 
Portable  Power  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 
Supervision. 

Note.— The  charges  to  these  accounts  will  l)e  similar  to  those  detailed 
under  the  corresponding  accounts  of  the  iron  foundry,  X91, 

PATTERN  SHOP. 

Miscellaneous  labor  and  supplies. 

Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

Fuel. 

Losses  and  Gratuities. 

Buildings  and  Structures:  Repairs  to. 

Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant. 

Plant  Appliances:  Repairs  to. 

Machine  Tools  (including  motors  and  shafting) :  Repairs  to. 

Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 
tions to  plant. 

Supervision. 


DRY  DOCKS:  GENERAL 

marine  raih\ays). 


(Including  floating  docks  and 


(85) 
(7-26-16) 


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X953 


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X955 


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INDUSTRIAL  ACCOUNTS. 

X950  Miscellaneous  labor  and  oon«iimable  s\i}>}ili<^s:  Includes 
cleaning  of  dock  and  caisson  not  incident  to  docking  ves- 
sels, pay  of  pump-well  attendants,  except  when  employed 
in  connection  with  docking  vessels  or  making  repairs, 
i.  e.,  cleaning  and  testing  machinery,  cleaning  pnmp 
well  and  latrines,  waste,  oil,  brooms,  brushes. 
Losses  and  Gratuities. 

Structures:  Repairs  to  body,  caisson,  and  permanent  fit- 
tings of  docks,  repairs  to  pump-well  buildings,  hulls  of 
floating  docks,  marine-railway  structures,  dry-dock 
latrines.  Includes  guard  rails,  bollards,  bearings,  etc. 
Miscellaneous  Equipment:  Repairs,  replacements,  and 
additions  to  plant  of  lines,  trcstl.s.  sta,<.',ing,  blocks,  haulintr 
chains,  weights  for  inclining  vessels,  gratings,  etc. 
Plant  Appliances:  Repairs  to  capstans,  winches,  and  floats 
other  than  floats  available  for  general  water-front  use, 
which  are  chargeable  to  group  026.  (Repairs  to  dry-do<k 
cranes  are  chargeable  to  account  0225  and  tracks  to  account 
0202.) 

X956  Machinery   and   Machine  Tools:  Repairs  to  pumping 

plant  and  caisson  machinery.  Includes  suction  and  dis- 
charge pipes  inside  and  outside  of  pump  well,  pumps, 
valves,  motors,  etc. 

X957  Portable  Power  Tools:  Repairs,  replacements  and  addi- 

tions to  plant. 

X958  Loose  and  Hand  Tools:  Repairs,  replacement*!,  and  addi- 

tions to  plant  of  loose  and  hand  tools  assigned  to  dry- 
dock  use.     Tools  for  pump  well,  shovels,  etc. 

X959  Supervision:  Pay  of  dry-dock  master  or  other  super\isor. 

Note.— Add  fipurc  1  at  end  of  above  numbers  for  charges  for  Drv  Dock 
No.  1,  fipure  2  for  Dry  Dock  No.  2,  etc. 

PAINT    MANUFACTURING. 

X9601         Miscellaneous  labor  and  consumable  supplies. 

X9602        Office,  Shop  Store  and  Tool  Room:  Labor  and  supi>lies. 

X9603        Fuel. 

X9604         Direct  Labor  and  Material. 

X961  Losses  and  Gratuities. 

X963  Buildings  and  Structures:  Repairs  to. 

X964  Miscellaneous  Equipment:  Repairs,  replac(nnenfe«,  and 

additions  to  plant. 

X965  Plant  Appliances:  Repairs  to. 

X966  Machinery  and  Machine  Tools:  R.'pair.-,  r.  placements 

and  additions  to  plant. 

X968  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X969  Supervision. 


*'» .  i  1 


(87) 
(7-26-16) 


-  { 


t 

■III 


I 


:^.  'J  ■:.!  .■.., 


INDUSTRIAL  ACCOUNTS. 


*•. 


FLAG  MANUFACTURING  (New  York  and  Maro  Island). 

X9701         Miscellancous  labor  and  consumable  suppliea. 

X9702         OflBce,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X9703        Fuel. 

X9704        Direct  Labor  and  Material. 

X971  Losses  and  Gratuities. 

X973  Buildings  and  Structures:  Repairs  to. 

X974  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X975  Plant  Appliances:  Repairs  to. 

X976  Machinery  and  Machine  Tools  (including;  motors  and 

shafting):  Repairs  to, 

X978  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X979  Supervision. 

ROPE  WALK  ( Boston V 

X9701         Miscellaneous  labor  and  consumable  supplies. 

X9702        Offlcc,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X9703        Fuel. 

X9704        Direct  Labor  and  Material. 

X971  Losses  and  Gratuities. 

X973  Buildings  and  Structures:  Repairs  to. 

X974  Miscellaneous  Eqi^ipment:  Repairs,  replacements,  and 

additions  to  plant. 

X975  Plant  Appliances:  Repairs  to. 

X97(>  Machinery  and  Machine  Tools  (including  motors  and 

shafting):  Repairs  to. 

X978  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X979  Supervision. 

WIRE-ROPE  MILL  (Boston). 

X9801        Miscellaneous  labor  and  consumable  supplies. 

X9802        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X9803        Fuel. 

X9804        Direct  Labor  and  Material. 

X981  Losses  and  Gratuities. 

X983  Buildings  and  Structures:  Repairs  to. 

X984  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X985  Plant  Appliances:  Repairs  to. 

X986  Machinery  and  Machine  Tools  (including  motors  and 

shafting):  Repairs  to. 

X988  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X989  Supenision. 


(89) 
(7-26-16) 


1%  ):hi 


INDTTSTRIAI  ACCOUNTS. 


*      ii' 


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I    ,  I 


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*'./. 


i  «  ■•   4' 


•   ■    ■■  '# 


'lt»'4'  f 


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COFFEE  ROASTER  (New  York). 

X9891        Miscellaneous  labor  and  consumable  supplies. 

X9802        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X9803         Fuel. 

X9804        Direct  Labor  and  Material. 

X981  Losses  and  Gratuities. 

X983  Buildings  and  Structures:  Repairs  to. 

X984  Miscellaneous  Equipment:  Repairs,  replarements,  and 

additions  to  plant. 

X985  Plant  Appliances:  Repairs  to. 

X986  Machinery  and  Machine  Tools  (inrludinjj;  motors  and 

shafting):  RcDairs  to. 

X987  Portable  Power  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X988  Loose  and  Hand  Tools:  Repairs,  rei)lacements,  and  addi- 

tions to  plant. 

X989  Supervision. 

TOOL  MANUFACTURING  (Philadelphia). 

X9801         Miscellaneous  labor  and  consumable  supplies. 

X9802         Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X9803         Fuel. 

X9804        Direct  Labor  and  Material. 

X981  Losses  and  Gratuities. 

X983  Buildings  and  Structures:  Repairs  to. 

X984  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X985  Plant  Appliances:  Repairs  to. 

X986  Machinery  and  Machine  Tools  (includinj;  motors  and 

shaftinj^):  Repairs  to. 

X988  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X989  Supervision. 

CLOTHING  FACTORY  (New  York  and  diai'leston). 

X9901        Miscellaneous  labor  and  consumable  supplies. 

X9903         Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X9903         Fuel. 

X9904        Pirect  Labor  and  MateriaL 

X991  Losses  and  Gratuities. 

X993  Buildings  and  Structures:  Repairs  to. 

X994  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X995  Plant  Appliances:  Repairs  to. 

X996  Machinery  and  Machine  Tools  (including  motors  and 

shafting):  Repairs  to. 

X998  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X999  Supervision. 


(91) 
(7-26-16) 


11^ 


J  '^1 

Hi 
Ml 


\^ 


INDUSTRIAL  ACCOUNTS. 

CHAIN  (Boston). 

X9901        Miscellaneous  labor  and  consumable  supplies. 

X990?        Office,  Shop  Store  and  Tool  Room:  Labor  and  supplies. 

X9903        Fuel. 

X9904        Direct  Labor  and  Material. 

X991         Losses  and  Gratuities. 

X993  Buildings  and  Structures:  Repairs  to. 

X994  Miscellaneous  Equipment:  Repairs,  replacements,  and 

additions  to  plant. 

X995  Plant  Appliances:  Rejiairs  to. 

X996  Machinery  and  Machine  Tools  (including  motors  and 

shafting):  Repairs  to. 

X998  Loose  and  Hand  Tools:  Repairs,  replacements,  and  addi- 

tions to  plant. 

X999  Supervision. 


(J^3) 


I' 


i 


■^Pg 


ITEMIZED  PHYSICAL  CLASSIFICATION,  ARRANGED 

BY  CLASSES. 

Class  0.— MISCELLANEOUS  LABOR  AND  CONSUMABLE 

SUPPLIES. 

Alum. 

Baskets,  waste- paper. 

Belt  fastenings,  lacings,  and  dressing. 

Blades,  hack-saw. 

Books. 

Borax. 

Brooms. 

Brushes. 

Buckets. 

Cans,  garbage,  refuse,  and  scrap. 

Carbons,  lamp. 

Chalk. 

Charcoal. 

Cleaning  cloths. 

Cleaners,  shop  (labor). 

Coal. 

Coke. 

('orn. 

Currycombs. 

Drafting  supplies. 

Drawing  boards. 

Emery  cloth,  disks,  paper,  and  powder. 

Extinguishers,  fire  (dry). 

File  handles. 

Fire  clay. 

Flags. 

Fuel. 

Gas. 

Globes,  lamp. 

Glue. 

Graphite. 

Gravel,  foundry. 

Grease. 

Grenades,  hand  (fire). 

Hack-saw  blades. 

Hay. 

Ice. 

Incandescent  lamps. 

liamp  shades,  globes,  and  carbons. 

Lappft,  incaftdggc^^t.  '...r 

Loam,  foundry. 

Matches. 

Mats,  door. 

(7-26-16) 


\  ,1  *  t 


INDUSTRIAL  ACCOUNTS. 

Measures,  liquid. 

Metal  polish. 

Mops. 

Oats.  '  '  - 

Oil,  lubricating  and  fuel. 

Padlocks. 

Puinice  atone. 

Resin. 

Sand. 

Sandpaper. 

Shades,  lamp. 

Shears,  office. 

Signboards. 

Skids. 

Soap  and  cleaning  gear. 

Solder. 

Sponges. 

Squilgees. 

Stamps,  rubber. 

Stamps,  time,  hand. 

Stationery. 

Stencils,  marking. 

Tee  squares. 

Thermometers. 

Tickets,  car  and  ferry 

Type. 

Waste. 

Water. 

Window  shades. 

Class  1.— LOSSES  AND  GRATUITIES. 

Correction  of  errors. 

Damage  and  waste. 

Disability. 

Errors. 

Holiday. 

Leave. 

Losses,  shop-store. 

Machinincja,  borings,  turnings,  etc.,  returned  to  store. 

Class  2.— LAND  AND  APPURTENANCES. 

Air-distributing  system  outside  of  buildings. 

Boundary  walls. 

Bridges. 

Drains,  outside.  I 

Distributing  system,  outside.  ,  j    n..- 

Electric  distributing  system,  outside   (including  poles  and   nttmgs, 

subways,  conduits,  manholes,  vaults,  and  cables). 
Fences  and  walls. 

(96) 

(7-26-16) 


,-j  ( 


INDUSTRIAL  ACCOUNTS. 

Fire-alarm  system,  outside. 

Flagstaffs  (grounds). 

Fuel-oil  distributing  system,  including  pipe  lines  and  accessories  from 
tanks  to  pump  house  and  from  pump  house  to  wharfs  or  shops. 

Heat  distributing  system,  outside. 

Hydrants. 

Hydraulic  distributing  system,  outside. 

Lighting  fixtures,  in  yard. 

Meters,  distributing  system,  outside. 

Paving,  asphalt,  brick,  macadam,  and  dirt. 

Piers. 

Piping,  outside  buildings. 

Sea  walls. 

Sewer  systems. 

Subways. 

Telegraph,  telephone,  and  fire  alarm,  inside  and  outside  buildings. 

Telephone  instruments. 

Tracks,  railroad  and  crane,  including  ties,  ballast,  fishplates,  tie- 
plates,  switches,  frogs,  rails,  and  paving  occasioned  by  track  repairs. 

Walls,  boundary. 

Water  systems,  outside  buildings. 

Wiring  (outside). 

Class  3.— BUILDINGS  AND  STRUCTURES. 

Air  distributing  system,  including  piping,  meters,  etc.  (in  buildings). 

Body,  dry  dock. 

Buildings. 

Caissons,  dry  dock. 

Chimneys  and  stacks. 

Coal-handling  apparatus,  coaling  plants,  tracks. 

Crane  runways. 

Distributing  system,  in  buildings. 

Drains,  inside  buildings. 

Dry  docks. 

Dust-collecting  s^^stems. 

Electric-distributing  system  in  buildings. 

Elevators. 

Exhaust  system. 

Fire-alarm  system  in  building. 

Fixtures,  lighting  and  plumbing. 

Flagstaff  (building). 

Floors. 

Foundations  (buildings). 

Fuel-oil  tanks,  yard. 

Fuel  oil,  pump  house. 

Heat-distributing  system,  in  buildings,  including  piping  installation 

and  accessories. 
Hull,  floating  dock. 

Hydraulic-distributing  system  in  buildings. 
Lavatories. 


54965 — 16- 


(97) 
(7-2&-16) 


lit 


INDUSTRIAL  ACCOUNTS. 

Lighting  fixtures  in  buildings. 

Lighting  installation  in  shops. 

Meters,  distributing  system  inside. 

Partitioning,  wood,  metal,  wire,  etc. 

Piping  in  buildings,  air,  oil,  and  steam. 

Plumbing  (in  buildings). 

Punip-well  building. 

Radiators. 

Roofs. 

Runways,  crane. 

Screens,  barriers,  and  partitions  (in  buildings). 

Sewers,  inside  buildings. 

Tanks,  large  storage  for  linseed  oil,  turpentine,  and  alcohol. 

Tracks  fin  buildings,  including  crane  runways,  and  at  coaling  plant?). 

Ventilating  systems. 

Water  systems  fin  buildings). 

Wiring  (inside  buildings). 

Class  4.— MISCELLANEOUS  EQUIPMENT. 

Anvils. 

Awnings. 

Barrows,  wheel. 

Benches,  work. 

Bending  slabs. 

Bins. 

Blankets,,  horse. 

Blocks,  chain. 

Blocks  and  falls,  rope. 

Blocks,  keel. 

Bolsters  (bedding). 

Bookcases. 

Boxes,  tool. 

Boxes  (tote). 

Cabinets,  filing. 

Cameras. 

Cargo  lights. 

Carts,  hand. 

Cars,  coaling  plants. 

Chains,  hauling,  dry  dock. 

Chain  slings. 

Chairs. 

Check  perforators. 

Chest,  tool. 

Clocks,  office  and  time. 

Coal-handling  apparatus,  coaling  plants,  cars. 

Coal-handling  apparatus,  coaling  plants,  miscellancoua. 

Coin  sorters. 

Copying  apparatus. 

Cranes,  jib. 

Cranes,  small,  portable. 

(98) 


INDUSTRIAL  ACCOUNTS. 

Crucibles. 

Cupboards,  tool. 

Desks,  office  and  shop. 

Dies,  drop  forging,  stamping  (standard). 

Drawing  cases. 

Drawing  tables. 

Drawings  (standard). 

Duplicators. 

Extinguishers,  fire  (wet). 

Erecting  platforms. 

Fans,  electric. 

Filing  equipment. 

Fire-fighting  apparatus  (extinguishers  and  fire  hose  in  oflSces  and  shop* 

hose  carts  and  reels). 
Floor  covering . 

Furniture,  quarters,  shops,  offices,  power  plants. 
Gangways. 
Gangway  brows. 
Hand  carts. 
Harness. 

Hoists,  chain,  pneumatic  and  hand. 
Horses,  steel  and  wood. 
Hose,  fire. 

Household  furniture. 
Jacks,  hydraulic. 
Jigs  (standard). 
Kettles,  bitumastic. 
Ladders. 
Ladles,  foundry. 
Lanterns,  hand. 
Lamps,  portable. 

Letter  opening  and  sealing  machines. 
Lighting  outfits  for  shi^. 
Lines. 

Lockers,  clothes. 
Matting,  floor. 
Melting  pots,  foundry. 
Molds  (standard). 
Molds,  ingot,  foundry. 
Numbering  machines. 
Neostyles. 
Oil  extractors. 
Oil  stoves  (portable) . 
Paint  kettles,  iron. 
Patterns,  standard. 
Pickling  vats. 
Plows. 

Racks,  hat,  coat,  tool,  and  plate. 

Regulators,  acetylene.  .  " 

Robes,  carriage. 
Rugs. 

(89) 


INlJtrSTEIAL  ACCOUNTS. 

Scales,  platform,  counter  and  crane. 

Scrapers  (drag). 

Scrapers  (wheel). 

Shelving. 

Spraying  outfits. 

Spur  shores. 

Stacking  machines. 

Stamps,  time. 

Stands,  hat,  coat,  and  umbrella. 

Stands,  work  and  tool. 

Stencil  cutters. 

Stepladders.  , 

Stools. 

Surface  tables. 

Surveying  instruments. 

Tables. 

Tanks,  acid,  pitch,  water,  etc. 

Templates  (standard). 

Tents. 

Time  clock  systems. 

Time  recorders  and  racks.  j. 

Tinning  tanks. 

Tool  boxes. 

Tool  cupboards. 

Transporters,  gravity  earners. 

Trestles,  work. 

Trucks,  hand. 

Vacuum  cleaners.  .  , 

"Wardrobes. 
Watchman's  telltales. 
Weights  for  inclining  vessels. 

Class  5.— PLANT  APPLIANCES 

lEauipment  not  specifically  ^^-^X^^^-^^^,  ^^  ^^«  ^^^^  °'  ^^  ^^'  ^^  ^ 

Adding  machines. 
Addressographs. 
Ash-handling  apparatus. 
Barges,  coal. 

Bicycles.  j  f  :*'    '.j 

bX"S"^11  planMncluding  fittings,  foundations,  settings,  fumace.,- 

and  superheaters.  i 

Boilers,  yard. 
Calculating  machines. 
Capstans,  dry  dock. 

Carriages.  t 

Cars,  railroad,  flat,  and  coal. 
Carts,  dump. 
Coal-handling  apparatus,  power  plants. 

Comptometers. 
Cranes,  floating. 

(7-26-16) 


J   1 


INDUSTBIAL  ACCOUNTS. 

Cranes,  locomotive. 

Cranes,  shop,  traveling. 

Cranes,  stationary  in  yard. 

Derricks,  floating,  movable  or  stationary. 

Dictating  machines. 

Diving  outfits. 

Draft  equipment,  mechanical. 

Economizers. 

Ferryboats. 

Fire  engines. 

Floats. 

Foundations,  boiler. 

Furnaces,  power  plants. 

Heaters,  water. 

Horses. 

Landing  stages. 

Launches. 

Lighters,  ash  and  garbage. 

Live  stock. 

Locomotives. 

Locomotive  cranes. 

Motor  cycles. 

Meters,  power  plants. 

Oil-burning  apparatus  (power  plant). 

Oil-handling  apparatus  (power  plant). 

Photographing  machines. 

Photo  printing  machines. 

Pile  drivers. 

Piping,  power  plant. 

Pumps,  power  plant. 

Radio  outfits. 

Rolling  stock. 

Safes. 

Scales,  wagon  and  railroad. 

Scows. 

Shearlegs. 

Sleighs. 

Sprinkling  carts. 

Street-sweeping  machines. 

Stokers,  mechanical. 

Switchboards. 

Targets  and  outfits. 

Testing  tables. 

Trucks,  motor. 

Trucks,  shop,  electric. 

Tugs. 

Typewriters. 

Vehicles. 

Wagons. 

Winches. 

Yard  craft. 

(101) 
(7-26-16) 


nrnusTBiAL  accounts. 

Class  6.— MACHINERY  AND  MACHINE  TOOLS. 

Air  compressors.  i 

Arbor  presses.  _,  j    i.     i       ^i*^ . 

Attachments  for  machine  tools:  Planer  centers  and  chucks;  fthaper 
vises  or  chucks;  milling-machine  vises,  plain,  swivel,  and  universal, 
taper  attachments,  index  heads,  cam  and'  gear-cuttingattachnrentff, 
boring  and  rifling  bars,  steady  rests  (heavy  duty),  etc.  (to  be  classi- 
fied as  a  part  of  the  machine  tool  concerned  when  practicable). 

Automatic  screw  machines. 

Bake  ovens  (foundry).  .,    .      ,       ,         j^     n,^      ^  ^t 

Belting,  canvas,  leather,  and  rawhide  (to  be  charged  to  first  cost  ol 
machine  concerned;  charge  renewals  to  Title  &)\ 

Belt-lacing  machines. 

Bending  rolls. 

Blowers,  not  portable. 

Bolt  and  nut  machinery. 

Boosters. 

Boring  mills,  horizontal  and  vertical. 

Boxes,  steam. 

Cam-cutting  machines. 

Carving  machines. 

Centering  machines. 

Concrete  mixers. 

Converters. 

Core  ovens.  ,      ,       ,      -^  j  ^    t  *.\.^  «*« 

Countershaft,  including  hangers  (to  be  classitled  za  a  part  of  tne  mar 

chine  tool  concerned). 
Coal-handling  apparatus,  coaling  plants,  motors. 
Coils,  heating  for  dry  kilns. 
Cupolas,  foundry. 

Cutting-off  machines.  .  ^  .  .  ,       ^.    , 

Drilling  machines,  multi-spindle,  radial,  sensitive,  and  vertical. 

Emery  grinders. 

Engines,  stationary. 

Engraving  machines. 

Exciters. 

Flanging  machines. 

Forges,  smith,  in  shops. 

Forging  machines. 

Forming  machines  (rope). 

Foundations,  machine. 

Fuel-oil  pumping  machinery. 

Furnaces,  annealing,  hardening,  and  tempering. 

Gear-cutting  machines. 

Generators.  . 

Grinders,  drill,  saw,  universal,  wet  tool  and  surface. 

Grindstones. 

Guards,  machinery. 

Hammers,  drop  and  steam. 

Hangers,  shafting. 

(102) 
eT-2^16> 


DfDTJSTRIAI  ACCOTTNTS. 

Hot  wells. 

.Tackshafts,  including  hangers  and  pulleys. 

Key  seating  machine. 

Kiln,  timber  and  foundry. 

Lathes,  bench,  precision,  boring  and  facing,  brass  finishers,  capstan, 

crankshaft,  pulley,  shaving,  turret  (horizontal  and  vertical)  and 

wood  working. 
Laying  machines  (rope). 
Machine  tools. 
Metal  brake  (power  drive). 

Milling  machines,  horizontal,  vertical,  slot  and  universal. 
Molding  machines. 
Mortise  machines. 
Motors. 

Oil  burners,  for  forges. 
Oil  heaters. 
Paint  mills. 

Pipe  bending  machines  (heavy  duty,  power  drive). 
Pipe  cutting  and  screwing  machine. 
Planers,  parallel  and  rotary. 
Plate  bending  and  straightening  machines. 
Pots,  galvanizing. 
Presses,  hydraulic  and  pneumatic. 
Presses,  arbor,  straightening,  portable. 
Profiling  machines. 
Printing  presses. 
Pulleys,  shafting. 
Polishing  machines. 
Pump  well  machinery. 
Pumps,  dry  dock. 
Pumps,  fuel  oil  tanks. 
Punching  and  shearing  machines. 
Punch  press. 

Riveting  machines,  fixed. 
Rope  machines  fiber  and  wire. 
Sand  papering  machines. 

Sawing  machines  (metal  and  wood)  band,  circular,  hack  and  jig. 
Saw  sharpening  and  gumming  machines. 
Sewing  machines. 
Shafting,  main,  including  hangers  and  pulleys  (one  card  required  lor 

total  main  line  shafting  in  each  building). 
Shapers. 

Shearing  machines. 

Sheet  metal  working  machinery  (power  drive). 
Slotting  machines. 
Spinning  machine,  rope. 
Steam  boxes. 
Steam  traps. 
Straightening  rolls. 
Tachometers. 
Tanks,  electroplating. 

(103) 


INDTJSTRIAI  ACCOUNTS. 


Testing  machines. 
Threading  machines. 
Tools,  machine. 
Transformers. 
Turbines. 
Valves,  dry-dock. 
Welding  niachines,  electric. 
Woodworking  machines. 

Qass  7.— PORTABLE  POWER  TOOLS 

Blowers,  portable. 

Boring  bars. 

Drills,  electric  and  pneumatic. 

Forges,  rivet,  portable. 

Hammers,  pneumatic. 

Hose,  air,  steam,  and  gas. 

Power  tools,  portable. 

Pumps,  portable. 

Riddles,  power  driven. 

Riveting  machines  (portable). 

Sand  blast  apparatus. 

Tools,  air. 

Torches,  gasoline. 

Torches,  hand. 

Torches,  hand,  blow. 

Class  8.— LOOSE  AND  HAND  TOOLS. 

Ammeters. 

Belt  cutters. 

Bolt  cutters,  hand. 

Calipers. 

Calking  tools. 

Cans,  squirt. 

Center  drills. 

Centering  punches. 

Chisels. 

Chucks  (in  tool  room). 

Counter  bores. 

Crease  irons. 

Crowbars. 

Cutters,  milling,  lathe. 

Cutting  tools  for  machines,  portable  powCT,  or  hand  tools. 

Devil  claws. 

Dies,  thread  cutting. 

Dividers. 

Drawing  instruments. 

Drifts. 

Drill  braces,  breast  or  ratchet. 

Drills,  flat  and  twist,  for  machine,  portable  power,  or  hand  tool. 

(104) 
(7-2ft-16) 


INDUSTRIAL  ACCOUNTS. 


Emery  wheels  for  emery  grinders.  ' 

Files  and  rasps. 

Folders,  tin,  etc.,  hand. 

Folding  machines  (hand). 

Funnels. 

Gauges,   caliper  and  snap,   cylindrical,   depth  and  height,   length, 

thread,  wire,  and  sheet. 
Goggles. 

Grinding  wheel  dressers. 
Grinding  wheels  for  grinding  machines. 
Hacksaw  frames. 
Hand  tools,  loose  and. 
Hammers,  copper,  lead,  hand,  and  sledge. 
Helmets. 

Holder-ons,  hand. 
Holding  devices  for  work;  Clamps,  bent,  C,  U  and  finger;  T  bolts,  toe 

dogs,  V  blocks;  parallel  and  taper  strips;  dogs,  angle  plates,  planer 

jacks,  iron  and  copper  wedges;  steady  and  follower  rests,  arbors, 

mandrels,  etc. 
Indicators,  measuring. 
Jacks,  screw,  in  tool  room. 
Lawn  mo  were,  hand. 
Levels. 

Loose  and  hand  tools. 

Machining  tools  (for  machine,  portable  power,  or  hand  tools). 
Mallets. 

Measuring  instruments. 
Melting  pots. 
Micrometers. 
Milling  cutters. 
Nail  pullers. 
Necking  tools. 
Nippers,  wire. 
Oil  cans. 
Oil  pans. 
Oilstones. 
Picks. 

Pipe  cutters,  hand.  ^ 

Pipe  bending  machines  (light  duty,  hand). 
Pincers. 
Pipe  wrenches. 
Planer  tools. 
Pliers,  wire. 
Plumb  bobs. 
Portables,  electric. 
Protractors. 
Punches,  hand. 
Pyrometers. 
Rakes. 

Rammers,  hand. 
Reamers  (for  machine,  portable  power,  and  hand  t.ooI.-  ■ . 

(105) 
(7-20-10) 


UrSUSTBIAl  ACCOUNTSk 

Riddles,  hand. 

Rules,  standard  and  contraction. 

Saws,  hand,  panel,  keyhole,  hack. 

Saws,  for  machine  tools  (band  and  circular' 

Scrapers,  hand.- 

Screw  drivOTs. 

Screw  plates  (in  tool  room 

Shears,  hand,  tinsmith,  et' 

Shovels. 

Sievi^. 

Slide  rules. 

Soldering  irons. 

Spanners,  adjustable  and  pla 

Squares. 

Stamps,  letter  and  figure. 

Stocks  and  dies. 

Straight  edges. 

Stud  extractors  and  fixers. 

Surface  plates. 

Swages. 

Tapes,  measuring. 

Taps. 

Tap  wrenches. 

Threading  tools,  hand. 

Tools,  hand  (all  trades). 

Tongs. 

Trammels. 

Trimmers,  hand. 

Tube  cleaners,  ^ 

Verniers. 

Viscosimeters. 

Vises,  bench. 

Voltmeters. 

Wrenches,  all  kinds. 

Class  9.— SUPERVISION. 

Pay  of  general  supervisors. 

Wages,  foremen,  quartermen^  and  leadingmen. 

NOT  CHARGEABLE  TO  PLANT  OR  EXPENSE  ACCOUNTS— CHARGE  DIRECT 

TO  WORK. 

Dies,  drop  forging  and  stamping  (nonstandard). 

Drawings  (nonstandard). 

Jigs  (nonstandard). 

Molds  (nonstandard). 

Patterns  (nonstandard). 

Templates  (nonstandard). 


(106) 


ALPHABETICAL  INDEX  TO  PHYSICAL  CLASSIFICA- 

TION.  Physical 

class. 

Adding  machines 5 

Addressographs 5 

Air  compressors 0 

Air-distributing  system,  including  piping,  meters,  etc.  (in  build- 
ings)    3 

Air-distributing  system  outside  of  buildings 2 

Alum :. 0 

Ammeters 8 

Anvils 4 

Arbor  presses ^ .  % 

Ash-handling  apparatus 5 

Attachments  for  machine  tools:  Planer  centers  and  chucks,  shaper 
vises  or  chucks;  milling-machine  vises,  plain,  swivel,  and  uni- 
versal; taper  attachments,  index  heads,  cam  and  gear-cutting 
attachments,  boring  and  rifling  bars,  steady  rests  (heavy  duty), 
etc.  (to  be  classified  as  a  part  of  the  machine  tool  concerned  when 

practicable) 6 

Automatic  screw  machines 6 

Awnings 4 

Bake  ovens  (foundry) 6 

Barges,  coal 5 

Barrows,  wheel 4 

Baskets,  waste  paper Q 

Belting,  canvas,  leather,  and  rawhide  (to  be  charged  to  first  cost 

of  machine  concerned;  charge  renewals  to  Title  G) 6 

Belt  cuttera 8 

Belt  fastenings,  lacings,  and  dressing Q 

Belt-lacing  machines 6 

Benches,  work 4 

Bending  rolls € 

Bending  slabs 4 

Bicycles 5 

Bins 4 

Blades,  hack-saw Q 

Blankets,  horse 4 

Blocks  and  falls,  rope 4 

Blocks,  chain 4 

Blocks,  keel 4 

Blowers,  portable 7 

Blowers,  not  portable & 

Blue-printing  machines 51 

Body,  dry  dock S 

Boilers,   power  plant  (including  fittings,   foundations,   settings, 

furnaces,  and  superheaters) 5 

(107) 

( 7^2^-1  e) 


INDTTSTRIAI  ACCOTTNTS. 

Physical 
class. 

Boilers,  yard •. 5 

Bookcases 4 

Bolsters,  bedding. 4 

Bolt  and  nut  machinery 6 

Bolt  cutters,  hand 8 

Books 0 

Boosters 6 

Borax 0 

Boring  bars 7 

Boring  mills,  horizontal  and  vertical 6 

Boundary  walls 2 

Boxes,  steam 6 

Boxes,  tool • 4 

Boxes,  tote 4 

Brooms 0 

Bridges 2 

Brushes 0 

Buckets 0 

Buildings 3 

Cabinets,  filing 4 

Caissons,  dry  dock 3 

Calculating  machines 5 

Calipers 8 

Cam-cutting  machines 6 

Cameras 4 

Cans,  garbage,  refuse,  and  scrap 0 

Cans,  squirt 8 

Capstans,  dry  dock 5 

Carbons,  lamp 0 

Cargo  lights 4 

Carriages 5 

Cars,  railroad,  flat,  and  coal 5 

Cars,  coaling  plants 4 

Carts,  dump 5 

Carts,  hand- 4 

Carving  machines 6 

Calking  tools 8 

Center  drills. 8 

Centering  machines 6 

Centering  punches 8 

Chains,  hauling,  dry  dock 4 

Chain  slings 4 

Chairs 4 

Chalk 0 

Charcoal 0 

Check  perforators 4 

Chest,  tool 4 

•Chimneys  and  stacks 3 


(108) 
(7-26-ltt) 


INDTTSTRIAL  ACCOUNTS. 

Phj'sical 
class. 

>iiisels g 

Chucks  (in  tool  room) ..'.'.'.'.  8 

Cleaning  cloths '.............!....  0 

Cleaners,  shop  (labor) .....!....  0- 

Clocks,  office  and  time 4 

Coal ..."[]][.[]"][  (y 

Coal-handling  apparatus,  power  plants "  ]  5 

Coal-handling  apparatus,  coaling  plants,  cars 4 

Coal-handling  apparatus,  coaling  plants,  motors 6 

Coal-handling  apparatus,  coaling  plants,  tracks 3 

Coal-handling  apparatus,  coaling  plants,  miscellaneous 4 

Coils,  heating,  for  dry  kilns Q 

Coin  sorters 4 

Coke ............!...].  0 

Comptometers '.....'.'.'.. 5 

Concrete  mixers 6 

Converters $■ 

Copying  apparatus ....[.]].."].  4 

Core  ovens '.'......'.... 6 

Corn "[...[[[["[]]..  0 

Correction  of  errors 1 

Counterbores ..".["[.]]].]].  8" 

Countershaft,  including  hangers  (to  be  classified  as  a  part  of  the 

machine  tool  concerned) g 

Crane  runways !!!!!!!!!!!!!!!!*  3 

Cranes,  floating !!"!!!!!!]!!'  5 

Cranes,  jib .........!....!!!!..!  4 

Cranes,  locomotive '........'...'.  5 

Cranes,  shop,  traveling ...\.\V.\.\[.[  5 

Cranes,  small,  portable \[[\" ..[.[[[[[  4 

Cranes,  stationary,  in  yard '.'.'.'.'.'.  5 

Crease  irons '..'..'...'.'.'.'.'.'..  8 

Crowbars '.'.'..'.'.'.'.'.'.'.'..'.'.  S 

Crucibles '.'....'.'.'.'.'..'.'.'.  4 

Cupboards,  tool .]."...[[[[]]  4 

Cupolas,  foundry 6 

Currycombs (K 

Cutters,  milling,  lathe 1!! !!!!!!]]]! ]  8 

Cutting-off  machines Q 

Cutting  tools  for  machines,  portable  power  or  hand  tools 8 

Damage  and  waste !!!!!!  1 

Derricks,  floating,  movable  or  stationary 5 

Desks,  offices  and  shops 4 

Devirs-claws !!!![!!  8 

Dictating  machines ][\  5- 

Dies,  drop  forging,  stamping  (standard) ....V,  4 

Dies,  drop  foruring,  stamping  (nonstandard)  (charge  direct  to  work)! 

Dies,  thread  cutting 8 

Disability ......'.'.'..  1 

(109) 
(7-26-16) 


INDUSTRIAL  ACCOUNTS. 

rhj'sical 
class. 

Distributing  systems,  in  buildings 3 

Distributing  systems,  outside ^ 

Dividers ^ 

Diving  outfits ^ V 

Draft  equipment,  mechanical J 

Drafting  supplies ^ 

Drains,  inside  buildings | 

Drains,  outside  buildings j 

Drawing  boards J 

Drawing  cases „ 

Drawing  instruments ^ 

Drawing  tables . 

Drawings  (standard) .- -  ■ 

Drawings  (nonstandard)  (charge  direct  to  work). 

Drifts o 

Drill  braces,  breast  or  ratchet - ; ;  ••••/.*■  i"  '  2 

Drilling  machines,  multi-spindle,  radial,  sensitive,  and  vertical. .  fe 

Drills,  electric  and  pneumatic -  - T "  *  i  V  i"  I 

Drills,  flat  and  twist,  for  machine,  portable  power,  or  liand  tools.  » 

Dry  docks ^ 

Duplicators « 

Dust-collecting  systems ^ 

Economizers ■  - .- „ 

Electric-distributing  system  in  buildings. -  -  -  -  -. >> 

Electric-distributing  system  outside  (including  Doles  and  fittings, 

subways,  conduits,  manholes,  vaults,  and  cables) | 

Elevators - /> 

Emery  cloth,  disks,  paper,  and  powder " 

Emery  grinders « 

Emery  wheels  (for  emery  grinders) ^ 

Engines,  stationary - „ 

Engraving  machines . 

Erecting  platforms -^ 

Errors ^ 

Exciters 3 

Exhaust  systems ^ 

Bxtinguishers,  fire  (wet) ^ 

Extinguishers,  fire  (dry) ^ 

Eans,  electric a 

Fences  and  walla ^ 

Ferryboats .  q 

File  handles g 

Files  and  rasps ^ 

Filing  equipment « 

Fire-alarm  system,  outside ■ 

Eire-alarm  system,  in  buildings g 

.fiiJe-%hting  apparatus'  '(extiiiuishers  and  "fire  hose  in  offices  W 
shops,  hose  carts,  and  reels) 

(110) 


INDUSTRIAL  ACCOUNTS. 

Physical 
class. 

Fire  engines 5 

Fixtures,  lighting  and  plumbing .'*  3 

Flags 0 

Flagstaff  (grounds) 2 

Flagstaff  (buildings) 3 

P^langing  machines g 

Floats ] "  ]  ]  5 

Floors [\\  3 

Floor  coverings 4 

Folders,  tin,  etc.,  hand 8 

Folding  machines,  hand 8 

Forges,  rivet,  portable 7 

Forges,  smith  (in  shop) ,"  6 

Forging  machines g 

Foundations,  boiler 5 

Foundations,  building 3 

Foundations,  machine 0 

Fuel 0 

Fuel-oil  distributing  system,  including  jape  lines  and  accessories 
from  tanks  to  pump  house  and  from  pump  house  to  wliarves  or 

shops , 2 

Fuel-oil  pump  house 3 

Fuel-oil  pumping  machinery 6 

Fuel-oil  tanks,  yard 3 

Funnels 3 

Furnaces,  annealing,  hardening,  and  tempering 6 

Furnaces,  power  plant 5 

Furniture,  quarters,  shops,  ofiices,  power  plants 4 

Gangways 4 

Gangway  brows 4 

Gas [[  0 

Gauges,  caliper  and  snap,  cylindrical,  depth  and  height,  length, 

thread,  wire,  and  sheet 8 

Grear-cutting  machines,  milling  and  planing 6 

Generators g 

Globes,  lamp § 

G4ue § 

Goggles [[  8 

Graphite 0 

Garavel,  foundry q 

Grease 0 

Grenades,  hand  (fire) 0 

Grinders,  drill,  saw,  universal,  wet  tool,  and  surface 6 

Grinding-wheel  dressers 8 

Grinding  wheels  (for  grinding  machines) 8 

Grindstones 6 

Gniardfi,  machinery 6 

Hack-saw  blades 0 

Hack-saw  frames 8 

(m>; 


I  f 


INDUSTRIAL  ACCOUNTS. 

Physical 
class. 

Distributing  systems,  in  buildings 3 

Distributing  systems,  outside ^ 

Dividers ^ 

Diving  outfits ' 

Draft  equipment,  mechanical ^ 

Drafting  supplies ^ 

Drains,  inside  buildings | 

Drains,  outside  buildings ^ 

Drawing  boards ^ 

Drawing  cases ^ 

Drawing  instruments •  -  -  ^ 

Drawing  tables ^ 

Drawings  (standard) -  • 

Drawings  (nonstandard)  (charge  direct  to  work). 

J)j.iftg *» 

Drill  braces,  breast  or  ratchet - ; ;  ■-*••••" ,"" '  5 

Drilling  machines,  multi-spindle,  radial,  sensitive,  and  vertical. .  t 

Drills,  electric  and  pneumatic - i  "  *i  V  "  V  "  I 

Drills,  flat  and  twist,  for  machine,  portable  power,  or  hand  tools.  » 

Dry  docks . 

Duplicators « 

Dust-collecting  systems ^ 

Economizers -r- 

Electric-distributing  system  in  buildings  . .  - - -■;-;.■•■-  "^ 

Electric-distributing  system  outside  (including  poles  and  iittmgs, 

subways,  conduits,  manholes,  vaults,  and  cables) | 

Elevators - f^ 

Emery  cloth,  disks,  paper,  and  powder " 

Emery  grinders „ 

Emery  wheels  (for  emery  grinders) ^ 

Engines,  stationary - « 

Engraving  machines ^ 

Erecting  platforms , 

Errors \q. 

Exciters « 

Exhaust  systems . 

Extinguishers,  fire  (wet) ^ 

Extinguishers,  fire  (dry) ^ 

Eans,  electric 2 

Fences  and  walls - 

Ferryboats 0 

File  handles - « 

Files  and  rasps ^ 

Filing  equipment - g 

Fire-alarm  system,  outside „ 

Eire-alarm  system,  in  buildings g 

Fire  ctflv  .,...••.••••-••••  •-•"""•"••"•'^** *"'■**' «  ' ' ' * ' * j 

.Bire-fighting  apparatus  (extinguishers  and  fire  hose  in  offieee  end 

shops,  hose  carts,  and  reels) 

(110) 
(7-^2«-a«) 


nrDUSTRIAL  ACCOUNTS. 

rhysical 
class. 

Fire  engines 5 

Fixtures,  lighting  and  plumbing 3 

Flags 0 

Flagstaff  (grounds) 2 

Flagstaff  (buildings) 3 

Flanging  machines 6 

Floats 5 

Floors 3 

Floor  coverings 4 

Folders,  tin,  etc.,  hand 8 

Folding  machines,  hand 8 

Forges,  rivet,  portable 7 

Forges,  smith  (in  shop) 6 

Forging  machines 6 

Foundations,  boiler 5 

Foundations,  building 3 

Foundations,  machine 6 

Fuel 0 

Fuel-oil  distributing  system,  including  pipe  lines  and  accessories 
from  tanks  to  pump  house  and  from  pump  house  to  wliarves  car 

shops 2 

Fuel-oil  pump  house 3 

Fuel-oil  pumping  machinery 6 

Fuel-oil  tanks,  yard 3 

Funnels 8 

Furnaces,  annealing,  hardening,  and  tempering 6 

Furnaces,  power  plant 5 

l^rniture,  quarters,  shops,  oflSices,  power  plants 4 

Gangways 4 

Gangway  brows 4 

Gas 0 

Gauges,  caliper  and  snap,  cylindrical,  depth  and  height,  length, 

thread,  wire,  and  sheet 8 

Grear-cutting  machines,  milling  and  planing 6 

Generators 6 

Globes,  lamp • 

GWiue 0 

Goggles 8 

Graphite 0 

Gravel,  foundry 0 

Grease 0^ 

Grenades,  hand  (fire) O 

Grinders,  drill,  saw,  universal,  wet  tool,  and  surface 6 

Grrinding-wheel  dressers 8 

Grinding  wheels  (for  grinding  machines). 8 

Grindstones 6 

G«ards,  machinery 6 

Hack-saw  blades 0 

Hack-saw  frames 8 

(m> 

(7-2«i-l56) 


INDTJSTKIAL  ACCOUNTS. 

Physical 
class. 

Hammers,  copper,  lead,  hand,  and  sledge 8- 

Hammers,  drop  and  steam 6 

Hammers,  pneumatic ^ 

Handcarts J 

Hand  tools,  loose  and ^ 

Hangers,  shafting ^ 

Harness ^ 

Heat-distributing  system,  in  buildings,  including  piping,  installa- 
tion, and  accessories , * 

Heat-distributing  system,  outside  of  buildings ^ 

Heaters,  water - ^ 

Helmets * 

Hoes 5 

Hoists,  chain,  pneumatic,  and  hand * 

Holderons,  hand - •  -  -  - ■  -  - -  -  * 

Holding  devices  for  work:  Clamps,  bent,   C,   U,  and  hnger;   I 
bolts,  toe  dogs,  V  blocks;  parallel  and  taper  strips;  dogs,  angle 
plates,  planer  jacks,  iron  and  copper  wedges;  steady  and  fol- 
lower rests,  arbors,  mandrels,  etc ^ 

HoUday \ 

Horses ^ 

Horses,  steel  and  wood * 

Hose,  air,  steam,  and  gas ^ 

Hose,  fire * 

Hot  wells 5 

Hull,  floating  docks J 

Household  furniture * 

Hydrants "V.y:. o 

Hydraulic  distributing  system,  m  buildings » 

Hydraulic  distributing  system,  outside ^ ", 

Ice ^ 

Incandescent  lamps • " 

Indicators,  measuring - '-•' J^ 

Jackshafts,  including  hangers  and  pulleys J 

Jacks,  hydraulic J 

Jacks,  screw  (in  tool  room) ° 

Jigs  (nonstandard)  (charge  direct  to  work). 

Jigs  (standard) * 

Kettles,  bitumastic * 

Key-seating  machine ^ 

Kilns,  timber  and  foundry J 

Ladders J 

Ladles,  foundry * 

Lanterns,  hand ^ 

Lamp  shades,  globes,  and  carbons JJ 

Lamps,  incandescent ^ 

Lamps,  portable * 

Landing  stages ^ 

(112) 
(7-26-16) 


INDUSTBIAL  ACCOUNTS. 

Physical 
class. 

Launches 5 

Lathes,  bench,  precision,  boring  and  facing,  brass  finishers,  caj)- 
stan,  crankshaft,  pulley,  shaving,  turret  (horizontal  and  verti- 
cal) and  woodworking 6 

Lavatories 3 

Lawn  mowers,  hand 8 

Laying  machines  (rope) 6 

Leave 1 

Letter  opening  and  sealing  machines 4 

Levels 8 

Lighters,  ash  and  garbage 6 

Lighting  fixtures  (in  buildings) 3 

Lighting  installation  (in  shops) 3 

Lighting  fixtures  (in  yard) 2 

Lighting  outfits  for  ships 4 

Lines 4 

Live  stock 5 

Loam,  foundry 0 

Lockers,  clothes 4 

Locomotive  cranes 5 

Locomotives 5 

Loose  and  hand  tools 8 

Losses,  shop  store 1 

Machine  tools 6 

Marh'iiing  tools  (for  machine,  portable  power,  or  hand  tools') 8 

Mallets '. 8 

Matches 0 

Mats,  door 0 

Matting,  f^oor 4 

Measuring  instruments 8 

Measures,  liquid 0 

Melting  pots 8 

Melting  pots,  foundry 4 

Metal  brake  (power  (Irive) 6 

Metal  polish 0 

Meters,  distributing  systems,  insicle : 3 

Meters,  distributing  systems,  outside 2 

Meters,  power  plant. 5 

Micrometers 8 

Milling  cutters 8 

Milling  machines,  horizontal,  vertical,  slot,  and  universal 6 

Molding  machines 6 

Molds,  mgot,  foundry 4 

Molds  Cstandard) . . .  .* 4 

Molds  (nonstandard).     (Charge  direct  to  work). 

Mops 0 

Mortise  machine. 6 

Motor  cycles. .'. . 5 

Motors..... 


540C5— 10- 


-8 


^7r-2(i-16)i 


HfDTTSTMAL  ACCOTJITTS. 

Physical 
class. 
g 

Nail  pullers g 

Nippers,  wire. » ^ 

Numbering  machines « 

Necking  tools - ^ 

Neostylea 0 

Oats -  -  -  - 5 

Oil-burning  apparatus,  power  plant ^ 

Oil  burners  for  forges - : |. 

Oil-handling  apparatus,  power  plant J 

Oil  heaters ^ 

Oil  cans g 

Oil  pans 4 

Oil  extractors a 

Oil,  lubricating  and  fuel ^ 

Oilstones 4 

Oil  stoves  ^portable) ^ 

Padlocks 4 

Paint  kettles,  iron ^ 

Paint  mills -  -  - : 3 

Partitioning,  wood,  metal,  wire,  etc ^ 

Patterns  (standard) w":' 1"  C 

Patterns  (nonstandard).     (Charge  direct  to  work.) 

Paving,  asphalt,  brick,  macadam,  and  dirt * 

Photographing  machines ^ ^ 

Photoprinting  machines ^ 

Pickling  vats '"  g 

Picks 2 

Piers '"  5 

Pile  drivers 8 

Pipe^b^nding  machine  (h^vy  duty ^  Power  drive) 6 

Pipe-bending  machine  (light  duty,  hand) - g 

Pipe  cutters,  hand - -. n 

Pipe  cutting  and  threading  machine ^ 

pipe  wrenches — „ 

Piping  in  buildings,  air,  oil,  steam,  and  water. , ^ 

Piping,  outside  buildings jj 

piping,  powder  plant « 

Planers,  parallel  and  rotary '  ^ 

Planer  tools ••;•••*, tl  5 ' " A 

Plate  bending  and  straightening  machines -■      « 

Pliers,  wire ' 4 

plows g 

Plumb  bobs -  -  -  • .  -  - • ' 3 

Plumbing  (in  buildings) ^ 

Polishing  machines *  ^ 

Portables,  electric ^ 

Pots,  galvanizing 1^ 

Power  tools,  portable 


'  UTDusTBiAL  AeGoxnrT& 

Ph5rs!cal 

class. 

Presses,  arbor,  straightening,  portable 9 

Presses,  hydraulic  and  pneumatic Q 

Printing  presses Q 

Profiling  machines 9 

Protractors g 

Pulleys,  shafting 9 

Pumice  stone Q 

Pump-well  building 3 

Pump-well  machinery 9 

Pumps,  dry  dock 9 

Pumps,  power  plant 9 

Pumps,  fuel-oil  tanks 6 

Pumps,  portable 7 

Punches,  hand g 

Punching  and  shearing  machines 6 

Punch  press g 

Pyrometers g 

Racks,  hat,  coat,  and  tool 4 

Radiators 3 

Radio  outfits 9 

Racks,  plate. , 4 

Ralces g 

Rammers,  liand g 

Reamers  (for  machine,  portable  power,  or  hand  tools) 8 

Regulators,  acetylene 4 

Resin q 

Riddles,  power-drive ^ 7 

Riddles,  hand g 

Riveting  machines,  fixed f 

Riveting  machines,  portable 7 

Robes,  carriage 4 

Rolling  stock ^ , i...... ( 

Rope  machinery,  fiber  and  wire ( 

Roofs J 

Rugs ;.].  4 

Runways,  crane $ 

Rules,  standard  and  contraction $ 

Safes ( 

Sand ,  0 

Sand-blast  apparatus 7 

Sandpaper ^. .  j  w.  ^ 0 

Sandpapering  machines 6 

Saws^  hand,  panel,  keyhole,  hack .> 8 

Saws  for  machine  tools  ( band  and  circular) ..;....... 8 

Sawing  machines  (metal  and  wood),  barid^  dfcnbr,  hick,  and  ji^.  6 

Saw  sharpening  and  gumming  machines : . . .  j ^^^ ; 6 

Scales,  platform,  counter,  and  crane 4 


(.115) 


91 


INBITSTBIAL  ACCOTTHTS.  * 

Physical 
class. 

Scales,  wagon  and  railroad g 

Scows g 

Scrapers,  hand , 

Scrapers,  drag . 

Scrapers,  wheel - r  :• '■':'%:  •:^S'-"{ <l 

Screens,  barriers,  and  partitions  (m  buildings) « 

Screw  drivers • ^ 

Screw  plates  (in  tool  room) ° 

Sea  walls „ 

Sewers,  inside  buildings * 

Sewer  system « 

Sewing  machines ^ 

Shades,  lamp , ,; : ■  *         *. '  *  j 

Shafting,  main,  including  hangers  and  pulleys  (one  card  requu-ed 

for  total  main-line  shalting  in  each  building) ^ 

Shapers - « 

Shearing  machines *  ^ 

Shear  logs « 

Shears,  hand,  tinsmith,  etc g 

Shears,  ofhce P 

Sheet  metal  working  machinery ^ 

Shelving g 

Shovels g 

Sieves - f. 

Skids ^ 

Sleighs g 

Slotting  machines g 

Slide  rules « 

Soap  and  cleaning  gear JJ 

Solder « 

Soldering  irons -, g 

Spanners,  adjustable  and  plain ° 

Spinning  machines  (rope) ^ 

Sponges A 

Spraving  outfits c 

Sprinkling  carts ^ 

Spur  shores « 

Sqra'-es r. 

Scjui'gees ^ 

Stacking  machines „ 

'Stamps,  letter  and  figure g 

Stamps,  rubber ^ 

Stamps,  time - ^ 

Stamps,  time,  hand . 

iStands,  hat,  coat,  and  umbrella | 

'Stands,  work  and  tool ^ 

Stationery g 

Steam  boxes « 

Steam  traps 

ai6) 


INSUSTEIAL  ACCOUNTS. 

Physical 
class. 

Stencils,  marking 0 

Stencil  cutters 4 

Stepladders 4 

Stocks  and  dies 8 

Stokers,  mechanical 5 

Stools 4 

Straight  edges 8 

Straightenin<»  rolls 6 

Street-sweeping  machines 5 

Stud  extractors  and  fixers 8 

Subways 2 

Superintendence  and  supervision 9 

Surface  plates 8 

Surface  tables 4 

Surveying  instruments 4 

Swages 8 

Switchboards 5 

Tables 4 

Tachometers 6 

Tanks,  large,  storage,  for  linseed  oil,  turpentine,  and  alcohol 3 

Tanks,  electroplating 6 

Tanks,  acid,  pitch,  water,  etc 4 

Tapes,  measuring 8 

Taps 8 

Tap  wrenches 8 

Targets  and  outfits 5 

Tee  squares 0 

Telephone,  telegraph ,  and  fire  alarm  (inside  and  outside  buildings) .  2 

Telephones,  instruments 2 

Templates  (standard) 4 

Templates  (nonstandard).     (Charge  direct  to  work.) 

Tents 4 

Testing  machines 6 

Testing  tables 5 

Thermometers 0 

Threading  machine ^ 6 

Threading  tools,  hand 8 

Tickets,  car  and  ferry 0 

Time-clock  systems 4 

Time  recorders  and  racks 4 

Tinning  tanks 4 

Tool  boxes 4 

Tool  cupboards 4 

Tools,  air 7 

Tools,  loose  and  hand  (all  trades) 8 

Tools,  machine 6 

Tong3 8 

Torches,  gasoline 7 

Torches,  hand 7 

(117) 
(7-26>16) 


nrsirsTBiAL  ▲ccouxrxs. 

Physical 
class. 

Torches,  hand  blow J 

Trimmers,  hand • •  •  -  •  * 

Tracks  (in  buildings,  including  crane  runways,  and  at  coabng 

plants) • •  -  •  -  • -  -  •  * 

Tracks,  railroad  and  crane,  including  ties,  ballast,  fishplates,  tie- 
plates,  switches,  frogs,  rails,  and  paving  occasioned  by  track  r^ 

pairs J 

Trammels • 

Transformers ^ 

Transporters  (gravity  carriers) * 

Trestles  (work) • 

Trucks,  hand * 

Trucks,  motor | 

Trucks,  shop,  electric | 

Tube  cleaners ° 

Tugs I 

Turbines J. 

Type-... I 

Typewriters - " 

Vacuum  cleaners J 

Valves,  dry  dock ^ 

Vehicles ^ 

Verniers ^ 

Viscosimeters •  J 

Vises,  bench ^ 

Ventilating  systems J 

Voltmeters - * 

Wages,  foremen,  quartermen,  and  leaxiingmeii 'J 

Wagons I 

Wails,  boundary j 

Wardrobes * 

Waste 5 

Watchman's  telltales - * 

Water J 

Water  system  (in  buildings). J 

Water  system  (outside  buildings) * 

Weights  for  inclining  vessels ^ 

Welding  machines,  electric ^ 

Wine  hes ^ 

Window  shades ^ 

Wiring  (inside  buildings) •  -  •  J 

Wiring  (outside  buildings) 2 

Wood - 2 

Wood-working  machines * 

Wrenches,  all  kinds •- • ° 

Yard  craft --• ■  ^ 


(i'l^) 


INDUSTRIAL    ACCOUNTING    INSTRUC- 
TIONS. 

[Effective  at  Navy  Yards,  Portsmouth,  Boston,  New  York,  Philadelphia,  WashiHjf. 
ton,  Norfolk,  Charleston,  Mare  Island,  and  Paget  Sound  and  Naval  Stations. 
Olongapo  and  Cavite.] 


GENERAL  DESCRIPTION  OF  SYSTEM. 


''Vv 


PURPOSB. 

1.  The  purpose  of  the  industrial  accounting  system  is  to  furnish 
Congress  and  departmental  and  local  executives  with  jirompt  and 
accurate  information  of  costs  and  appropriation  charges. 

FUNCTIONS. 

2.  The  industrial  accounting  system  is  a  branch  of  the  general  sys- 
tem of  na^-al  statistical  accounting  and  as  such  has  two  main  func- 
tions, viz: 

(a)  Cost  accounting,  or  the  recording  and  reporting  of  charges  by 
purposes,  i.  e.,  under  the  titles  and  classification  of  objects  prescribed 
by  the  Na\'y  Department,  and,  for  all  output  work  of  the  plant,  by 
jobs  or  other  units.  Incident  to  the  computation  of  costs  of  produc- 
tion is  the  determination  of  the  method  and  amount  of  the  distribu- 
tion of  plant  maintenance  charges  to  output  as  the  indirect  element 
of  its  cost. 

(6)  Appropriation  accounting,  or  the  recording  and  reporting  of 
expenditures  according  to  their  legal  authorizations  or  source,  i.  e., 
under  the  appropriations  preacril>ed  by  Congres.s. 

AWRflNISTRATION. 

3.  ''Under  the  direction  of  the  commandant,  and  in  accordance 
with  instructions  issued  by  the  department,  the  accounting  officer  of 
the  yard  shall  keep  the  accounts  of  all  manufacturing  and  operating 
expense  thereat,  which  shall  inciiido  an  exact  account  under  each 
department  or  di>48ion  of  all  material  and  labor  expended  upon  each 
job  order,  from  which  ho  shall  prepare  such  reports  of  all  expenditure 
under  each  bureau  as  may  be  required  by  the  Navy  Department.  He 
shall  furni.^ih  monthly,  or  aa  the  commandant,  may  direct,  to  the  heads 
of  the  yard  departments  and  divisions  a  statement  of  expenditureB 
under  ttmr  departments  and  di-v'isions.  He  shall  notify  the  head  of 
any  department  or  di^'ision  when  any  allotment  of  funds  for  expendi- 
ture under  the  direction  of  such  ofhcer  shall  be  so  depleted  that  it  will 

(119) 
(7-26-16) 


ACCOTTNTING  INSTBTTCTIONS. 

probably  be  exhausted  before  the  end  of  the  current  mcmth.  He 
shall,  when  so  requested  by  a  head  of  a  department  or  division,  fur-, 
nish  the  latter  a  statement  of  the  cost  to  date  of  any  outstanding  job 
order;  and  when  a  job  is  compb^ted  he  shall,  as  soon  thereafter  as 
practicable,  furnish  the  head  of  department  or  division  concerned  a 
detailed  statement  of  the  cost  of  labor  and  material  and  the  indirect 
charges  entering  into  such  job.  He  shall  prepare  all  pay  rolls,  except 
those  under  the  cognizance  of  the  Bureau  of  Medicine  and  Surgery." 
(N.  R.  4001.) 

SERVICE. 

4.  As  the  usefulness  of  the  accounting  system  depends  on  its  ef- 
fectiveness as  an  information  service,  the  quality  and  {iromptness  of 
the  service  rendered  are  to  be  regarded  as  the  essentials  in  accounting 
administration. 

5.  The  quality  of  the  appropriation  service  rests  on  general  scrutiny 
of  the  legality  of  charges  and  on  accurate  bookkeeping.  The  quality 
of  the  cost  service,  while  depending  to  some  extent  on  accurate  book- 
keeping and  to  a  larger  extent  on  scrutiny  of  charges,  rests  mainly  on 
soundness  of  practice  in  the  determination  of  costs.  While  it  is  impos- 
sible that  any  system  of  determin\n<?  indirect  costs  be  mathematically 
accurate,  study* of  methods  and  recommendations  based  thereon  look- 
ing to  their  improvement  are  among  the  most  important  duties  of  an 
accounting  officer. 

6.  It  is  essential  that  promptness  in  rendering  routine  reports  be 
supplemented  by  efficient  response  to  special  inquiries,  in  order  that 
the  other  departments  of  the  yard  may  bo  encouraged  to  make  the 
fullest  possible  use  of  the  information  lodged  in  the  accounting  depart- 
ment. Wherever  there  is  a  demand  for  current  costs  by  jobs  or  process 
costs  by  smaller  units  of  work,  every  effort  should  be  made  to  respond 
to  it  promptly. 

SEPARATION  OF  COSTS  FROM  APPROPRIATIONS. 

7.  The  major  part  of  the  output  or  production  of  navy  yards  la 
authorized  under  the  appropriations  Increase  of  the  Navy,  Construc- 
tion and  Repair  of  Vessels,  Engineering,  Ordnance  and  Ordnance 
Stores.  The  major  part  of  the  maintenance  expense  of  navy  yards  is 
authorized  under  Pay  of  the  Navy,  Maintenance,  Yards  and  Docks, 
Repairs  and  Preservation  and  Maintenance,  Supplies  and  Accounts, 
with  miscellaneous  authorizations  under  the  output  appropriations. 

8.  Every  item  of  output  of  a  Government  plant  contains  elements  of 
value  contributed  by  several  appropriations.  These  elements  are 
similar  to  those  entering  into  the  product  of  a  commercial  plant,  being 
the  "direct"  labor  and  material— i.  e.,  that  which  entered  directly 
into  the  article  or  job— and  the  "indirect"  labor  and  material;  i.  e., 
such  (estimated)  part  of  the  plant  expense  for  shop  supervision,  for 
repairs  to  buildings,  equipment  and  tools,  and  for  maintaining  and 
operating  the  general  offices,  the  transpartation  system,  the  supply  de- 
partment, the  power  plant,  etc.,  as  aided  in  producing  the  article. 
All  or  a  portion  of  this  plant  expense  actually  contributes  t^)  produc- 

(123) 
(7-20-16) 


ACCOVNTIHG  IHSTRTTCTIOKS. 

t?on)[a,sfa  whole,  but  that  part  assignable  to  the  production  of  any 
specific  article  or  job  is  the  indirect  cost  of  the  job,  as  distinguished 
from  the  labor  and  material  directb/  and  tangibly  applied  to  it. 

9.  In  those  Government  plants  where  it  is  not  attempted  to  show  all 
the  elements  of  ya\ne  in  the  cost  price  of  the  output,  such  as  at  certain 
nonindustrial  naval  stations,  the  elements  actually  shown  in  tbe  price 
or  stated  cost  of  the  article  (for  example,  a  new  vessel)  are  identical 
with  the  direct  productive  labor  and  material  properly  chargeable  to 
the  output  appropriation  under  which  the  work  was  authorized. 
Although  a  part  of  the  general  yQ.rd  expense  actually  contributes  to  the 
constniction  of  the  vessel  it  does  not  go  into  the  accounts  of  the  Navy 
as  f)art  of  the  cost  of  new  ships,  but  merely  as  part  of  the  cost  of  shore 
station  maintenance.  The  direct  labor  and  material  is  charged  to 
Increase  of  the  Navy  as  New  Construction,  Title  A.  The  indirect 
labor  and  material  is  charged  to  Maintenance,  Supplies  and  Ac- 
counts, Maintenance,  Yards  and  Docks,  etc.,  as  Station  Maintenance, 
Title  S.  In  other  words,  under  such  a  system  cost  accounting  follows 
the  lines  of  appropriation  accounting  and  is  inadequate. 

10.  Adequate  industrial  cost  accounting  requires,  for  the  purpose  of 
control,  that  all  plant  expense  firs^t  be  classified  in  a  .set  of  maintenance 
accounts  such  as  "Supervision,  Repairs  to  Buildings,  Equipment  and 
Tools,  Power  Plant,  TranFportation  System,  Supply  Department, 
etc.,  and,  for  the  purpose  of  price  fixing,  that  all  or  apportion  of  the 
same  plant  maintenance  be  also  distributed  to  output  and  included 
in  the  cost  of  new  ships,  public  works,  manufactured  articles,  and 
repairs  to  ships. 

11.  That  the  requirements  of  the  law  as  re.gards  the  proper  appro- 
priation charge  for  the  various  items  of  yard  maintenance  offer  no 
obstacle  in  themselves  to  the  development  of  a  proper  navy  yard  cost 
system,  as  defined  in  the  preceding  paragraph,  has  not  been  generally 
known. 

12.  The  fii-i^t  industrial  yard  cost  system  (1910  to  1915)— i.  e.,  the 
first  system  to  attempt  systematically  to  show  indirect  costs  of  output — 
was  based  on  the  assumption  that  cost  accounting  could  not  be  sepa- 
rated from  appropriation  accounting.  No  part  of  the  pay  of  officers, 
maintenance  of  supply  dej)artments,  etc.,  was  shown  in  the  cost  of 
output  for  the  reason  that  it  was  assumed  that  if  so  shown  it  would 
necessarily  be  charged  to  the  output  appropriation  in  contravention 
of  the  law,  which  specifically  provides  for  these  items  under  Pay 
Navy,  Maintenance,  Supplies  and  Accounts,  etc.  The  indirect  cost 
of  output  was  therefore  arbitrarily  restricted  to  certain  maintenance 
items  which  it  had  been  the  custom  to  charge  to  output  appropriations 
on  account  of  shortage  of  funds  under  maintenance  appropriations  or 
on  account  of  the  fact  that  certain  output  appropriations  contain  pro- 
visions of  a  maintenance  nature.  The  determination  of  the  indirect  cost 
charge  was  therefore  subject  to  appropriation  considerations,  and  the 
determination  of  the  appropriation  charge  for  maintenance  was  subject 
to  cost  considerations.  This  system  of  determining  appropriation 
charges  and  costs  b}^  a  common  method  was  manifestly  unsatisfactory 
and  was  abolished  June  30,  1915. 


(121) 
(7-26-16) 


tMita 


AOCOVNTiNfi  X^NST&OCTIOXa. 

13.  Under  ihe  present  industrial  yard  co.-?t  system  the  appropriation 
char<^s  for  yard  maintenance  are  made  to  the  raaintenancy  accounts, 
Title  G,  either  directlv,  in  accordance  with  spscific  provisions  of  the 
appropriation  acts  or  on  a  prorated  basis,  in  accordance  with  a  general 
provision  of  the  appropriation  act  of  June  30,  1914. 

14.  The  fundamental  principle  of  the  accounting  svstem,  as  embrac- 
ing both  appropriation  accounting  and  cost  accounting,  is  that  these 
appropriation  charges  for  maintenance  arc  entirelv  separate  and  dis- 
tinct from  the  estimated  indirect  cost  charges  whicli  appear  in  the 
invoice  prices  of  output  but  which  are  not  charged  to  the  appropriation 
under  whicli  the  productive  job  is  authorized.  There  is  thus  absolute 
freedom  to  determine  the  amount  of  the  indirect  charge  to  output 
solely  on  cost  considerations,  without  reference  to  the  appropriation 

15  A  ppropriation  charges  under  Title  G  consist  of  labor  and  material. 
The  appropriation  reports  under  Title  A,  etc.,  show  labor  iivhrecty 
and  miterial,  for  the  reison  that  it  is  desirable  to  show  the  value  of  the 
various  items  of  output  under  the  appropriition  and  tliat  it  is  con- 
venient to  assemble  the  cost  chirges  at  the  sime  time  and  on  the  same 
returns  as  the  appropriarion  charges.  The  indirect  cost  charges  are 
deducted  from  the  total  appropriation  charge  to  avoid  the  duplication 
which  would  result  from  charging  maintenance  both  iind^r  iitle  it 
and  Title  A.  The  actual  appropriation  charges  for  Title  A  work  are 
thus  merelv  labor  and  material,  as  in  the  case  of  Title  G. 

16  The  deductions  necessirv  in  order  to  arrive  at  the  correct  net 
charge,  when  both  the  total  cost  of  output  and  the  total  cost  of  yard 
maintenance  are  shown  in  the  sxme  set  of  figures,  are  as  follows:  In  the 
case  of  appropriaUons,  as  stated  in  the  precelmg  pxragraph,  the  cor- 
rect chai'ge  is  obtained  bv  deducting  from  the  total  amount  shown 
under  all  titles  the  amount  of  the  indirect  cost  charge  to  productive 
titles  (see  statement  No.  40  of  Paymaster  General's  annual  report,  1916); 
in  cost  t^tatements  (such  as  total  cost  of  the  Navy  as  8ho^vn  m  statement 
1  of  the  Paymaster  General's  annual  rep:)rt)  the  deduction  of  the 
amount  of  the  indirect  cost  charge  is  mide  from  the  maintenance 
titlas  ill  order  that  the  staled  value  of  ship3,  etc.,  may  be  identical  m 

all  naval  records.  ^  ,      ,.,•*•      f  , 

17.  Appropriation  charges  show  the  source  or  legal  authorization  tor 
the  expenditure  of  the  various  sums  of  money  devoted  to  output  and 
maintenance.  Cost  charges  show  the  dispi^rion  of  the  money,  the 
final  resting  place  of  valuer.  The  two  clissificition?  are  ind9p3aaent 
and  cm  n^t  b3  mad3  iaentical  withiut  impuring  the  legUity  of  one 
or  the  correctness  and  administrarive  value  of  the  other.  The  cost  of 
an  item  of  output  can  not  be  correctly  determined  except  by  taking 
into  consideration  the  elements  thereof  contributed  by  numerous 
appropriations. 

DEVELOPMENT  OP  COST  SYSTEM. 

18  The  foundations  of  the  industrial  cost  accounting  system  axe 
the  plant  inventorv  and  the  classification  of  operating  accounts.  In 
the  production  factor  svstem  the  principle  is  recogni7,ed  that  certain 
large  elements  of  overhead    expense,   e.   g.,   depreciation,  repairs, 

(122) 
(7-2«-16) 


ACCOUNTING  INSTRUCTIONS. 

power,  etc.,  are  incurred  directly  in  connection  with  the  physical 
utilities  of  the  plant  and  that  a  proper  distribution  of  expense  is  possible 
only  when  a  distinction  is  maae  between  the  heavy  overhead  expense 
of  machine  production  and  the  light  overhead  expense  of  hand  produc- 
tion. In  other  words,  expense  is  more  equitably  distributed  to  output 
on  the  basis  of  the  type  and  value  of  the  equipment  used  and  of  the 
time  it  is  employed  on  the  job  than  on  the  basis  of  dollars  of  direct 
wages. 

19.  A  plant  record  which  shall  contain  all  essential  information 
without  being  unwieldy  and  a  systematic  classification  of  accounts  which 
ahall  embrace  all  the  yard  maintenance  charges  are  essential  for  the 
determination  of  the  amount  and  point  of  incidence  of  the  various 
elements  of  expense  which  enter  into  the  hourly  rate,  as  well  as  for 
purposes  of  administration  and  control.  During  the  fiscal  year  1916 
these  two  e^ential  tools  of  the  cost  system  have  been  installed 
and  perfected. 

20.  The  next  steps  in  the  installation  of  the  system  are  the  stand- 
ardization of  methods  which  have  been  adopted  of  distributing 
general  expense  to  shop  expense  and  the  determination  of  the  amount 
of  expense  to  be  distributed  to  output  through  the  shop  rates.  The 
principle  contemplated  in  fixing  these  rates  is  that  they  should 
absorb  the  entire  expense  only  when  tlie  plant  is  running  at  the  full 
capacity  for  which  it  is  designed  and  equipped;  when  the  plant  is 
running  at  less  than  full  capacity  such  portion  of  the  fixed  charge  as 
is  incident  to  maintaining  idle  utilities  will  not  be  absOTbed  in  the 
cost  of  the  output.  In  the  meantime  the  amount  of  the  indirect 
charge  to  jobs  is  temporarily  determined  by  a  percentage  applied  to 
direct  wa'^es,  determined  as  prescri])CKl  in  paragraph  162. 

21.  The  segregation  of  the  nonproductive  overhead  is  the  central 
fact  in  the  present  cost  system,  which  is  designed  to  overcome  the 
objections  that  lie  on  the  one  hand  against  the  former  partial  distribu- 
tion of  overh^^ad  charges  to  output  arbitrarily  based  on  the  amounts 
and  kinds  of  charges  which  could  be  construed  as  legally  to  be  diverted 
from  maintenance  appropriations  to  output  appropriations,  and  on  the 
«ther  hand  to  any  system  of  cliarging  to  the  output  all  of  the  expense 
of  an  overequipped  plant. 

22.  The  uns<jundness  of  any  system  based  on  the  latter  principle  was 
set  forth  in  a  report  to  the  Britieh  House  of  Commons  dated  July  27, 
1868,  from  which  the  following  extracts  are  made: 

"As  ship  building  officers,  we  can  have  no  hesitation  in  saying 
that  if  the  dockyards  were  to  be  regarded  from  our  own  point  of 
view  only,  we  should  not  think  of  retaining  the  heavy  establi'^h- 
ment  expenses  that  at  present  exist.  We  should  object  to  the 
naval  superintendents  and  their  retinrie,  to  a  very  large  proportion 
of  the  existing  storekeeping,  accounting,  and  clerical  staff,  to  the 
presence  of  a  considerable  staff  of  the  metropolitan  police  in  each 
yard,  and  to  many  other  charges. 

"We  do  not  say  that  these  sources  of  expense  are  unnecessary  or 
undesirable,  looking  to  all  the  objects  of  the  dock^'iirds;  but  we  do 
say  the  mere  shipbuilding  and  ship  repairing  works  alone  do  not 

(123) 
(7-26-1  e$) 


ACCOUNTING  INSTRUCTIONS. 

require  such  expensive  arrangementa,  and  that  there  is  nothing 
in  the  private  trade  to  be  compared  with  them  in  extent.  A  very 
large  part  of  the  present  establishment  expenses  arises  out  of  the 
necessity  of  furnishing  Parliament  with  full  detailed^  accounts  of 
work,  for  example,  and  this  is  no  doubt  a  very  proper  thing  to 
have  done;  but  it  is  idle  to  call  this  duty  the  'supervision  of  ship- 
building, '  and  we  object  in  the  strongest  manner  to  the  charge  of 
it  appearing  under  the  head  of  'salaries  paid  for  supervision/ 
and  being  charged,  as  it  now  is,  to  the  cost  of  ships. 

"It  must  also  be  bonie  in  mind  that  in  times  of  peace  more 
royal  dockyard  establishments  exist  than  are  actually  required, 
and  each  establishment  is  maintained  on  a  more  expensive  scale 
than  is  then  necessary,  as  a  kind  of  insurance  against  the  outbreak 
of  war;  and  it  appears  to  us  to  be  as  wrong  to  put  this  additional 
expense  upan  the  cost  of  the  few  sh'ps  actually  built  as  it  would 
be  idle  to  hope  to  get  rid  of  it  by  ceasing  to  build  in  the  yards  at  all. 
In  fact  the  error  of  the  present  system  will  at  once  be  seen  if  we 
imagine  for  a  moment  shipbuilding  and  large  repairs  to  be  excluded 
from  our  dockvards.  This  change  would  not  get  rid  of  the  principal 
home  dockvards  or  of  the  11  establishments  abroad,  the  cost  of 
which  would  still  go  on  in  connection  with  the  maintenance  and 
refit  of  8hip3  in  ordinaiy  and  in  commission;  but  the  whole  cost 
of  them  would  be  brought  to  bear  under  the  present  system  of 
accounts,  upon  these  secondary  works,  the  apparent  cost  of  which 
would  thus  be  enhanced  to  a  monstrous  extent. 

"Dockyard  economy  ought,  we  submit,  to  consist  of  something 
by  which  the  public  money  is  really  saved;  but  tliis  suppression 
of  shipbuilding  works  in  the  dockyards  would  only  add  to  the 
public  outlay  by  employing  other  establishments  to  perform  these 
works  which  the  existing  ekablishments  are  equal  to;  and  for  the 
same  reason  the  imposition  of  all  existing  establishment  expenses 
upon  the  cost  of  ships  tends  to  give  a  purely  fictitious  appearance 
of  expensiveness  to  works  that  are  often  really  and  truly  eco- 
nomical. 

"The  mixing  up  of  these  general  establishment  expenses,  which 
are  largely  independent  of  shipbuilding  operations,  with  the  cost 
of  those  operations  themselves  and  their  subsequent  distribution 
in  a  diseuised  form  over  all  shipbuilding  works  appears  to  us  to 
conceal  Iheir  true  nature,  to  screen  them  from  scrutiny,  and  to 
make  them  the  means  of  misrepresenting  most  unfairly  the  mnn- 
agement  of  the  dockyards  and  the  cost  of  the  works  therein  con- 
ducted. ,         ,  J        J  • 

"During  the  current  financial  year  we  have  done  and  are  doing 
a  large  amount  of  shipbuilding  work  and  have  a  corresponding 
expenditure  of  labor  and  materials  over  which  to  distribute  the 
pro  rata  charges  for  incidental  works  and  for  establishments.  We 
have  in  the  home  yards  wages  amounting  to  about  £1,036,000,  and 
as  a  part  of  this  sum  is  being  expended  upon  building  works  the 
outlay  for  material  will  of  course  be  correspondingly  great. 


(124) 

(7-26-lC) 


ACCOUNTING  INSTRUCTIONS. 


<< 


Next  year  we  shall  have  but  £879,000  to  spend  in  wages,  and 
the  greater  part  of  it  will  be  expended  upon  fitting  out  ironclad 
Bh^ps  and  other  works  on  which  but  a  small  quantity  of  material 
will  be  required. 

"Even  in  Chatham  Dockyard,  where  the  labor  vote  will  not  be 
diminished,  and  where  it  will  all  be  expended  on  shipbuilding, 
it  so  happens  that,  owing  to  the  advanced  state  of  the  two  large 
ironclads,  Hrrcules  and  Monarchy  the  consumption  of  material  will 
be  comparatively  small. 

"Consequently,  with  £157,000  less  to  expend  on  wages,  and  with 
a  still  larger  proportionate  diminution  of  materials,  but  with  the 
enormous  aggregate  of  the  incidental  and  establishment  expenses 
of  all  the  home  and  foreign  yards  still  pressing  with  undiminished 
force  upon  our  outlay  for  labor  and  materials,  it  is  absolutely 
certain  that  the  cost  of  our  work  next  year  will  seem  to  be  most 
e  vt  avagart.  It  is  impossible  to  ima^^ne  anything  more  thoroughly 
disheartening  and  demoralizing  to  our  p-actical  officers  throughout 
the  dockyards  than  thus  to  find  themselves  not  only  without  the 
chance  of  working  cheaply  but  doomed  beforehand  to  a  condem- 
nation of  circumstances  with  which  they  have  nothing  whatever 
to  do. 

"In  seeking  for  a  fair  and  reasonable  basis  of  comparison  between 
public  and  private  shipbuilding  works — a  point  which  we  come 
now  to  consider— it  is  most  necessary  to  bear  clearly  in  mind 
the  object  the  comparison  intended  to  serve.  Tiie  object  ought 
to  be,  we  submit,  and  no  doubt  is,  to  ascertain  if  material  and 
labor  are  economically  expended  upon  the  building  and  repair 
of  Her  Majesty's  ships  in  Her  Majesty's  dockyards.  No  doubt 
there  is  a  further  object  desirable,  viz,  that  of  ascertaining  whether 
the  dockyard  establishments  are  or  are  not  economically  conducted 
in  other  res})ects;  whether  money  is  or  is  not  wasted  in  other  vvays, 
such,  for  example,  as  upon  superintendence  and  supervision,  altera- 
tions, excessive  expenditure  of  stores,  and  undue  dockyard  and 
harbor  expenses  generally.  But  the  answer  to  tl.is  second  question 
can  not,  for  reasons  already  stated,  be  at  all  faciUtated  by  charging 
all  such  expenses  to  the  cost  of  the  shipbuilding  done.  The  full 
burden  of  all  the  expenses  of  all  the  dockyards  at  home  and  abroad 
is  so  great  that  the  shipbuilding  and  repairing  work  can  not  pos- 
sibly sustain  it;  and  if  it  is  forcibly  imposed  upon  that  work,  and 
that  alone,  dockyard  work  must  of  necessity  appear  extravagantly 
costly,  and  as  a  logical  consequence  it  must  be  stopped  altogether. 


(125) 
(7-2U-10) 


NAVY  YARD  WORK. 


CLASSIFICATION  OF  WORK. 


31.  Work  at  a  navy  yard,  falls  in  four  general  classes: 

(a)  Building  or  repair  work  (snips),  under  Titles  A,  D,  K,  and  P. 

^6)  Manufacturing  work,  under  Title  Z. 

(c)  Buildinp:,  repair,  and  maintenance  work  which  the  yard  does  for 
itself,  embracing  all  work  under  Titles  E  and  G. 

{(I)  Miscellaneous  work,  embracing  work  under  Title  V  for  the  benefit 
of  the  naval  service  in  general,  work  for  the  benefit  of  the  Government 
(auction  sales),  and  work  for  other  departments  of  the  Government  and 
for  private  parties. 

32.  The  term  "productive  work"  is  applied  to  all  of  the  above  work 
except  plant  maintenance  (Title  G),  the  labor  element  thereof  being 
designated  as  "productive  labor." 


SHIP  AND  MANUFACTLRING  WOBK. 

33.  Ship  repair  work  originates  on  board  ships  in  tlie  manner  pre- 
scribed iu  (chapter  I  37,  Navy  Regulations.  The  construction  of  a  ship 
at  a  navy  yard  is  usually  authorized  in  the  act  authorizing  the  con- 
struction ol  the  vessel,  and  the  work  ordered  at  a  certain  navy  yard 
by  the  Navv  Dep^artraent. 

34.  Manufacturing  work  originates  with  the  preparation  of  »  manu- 
facture request  by  the  supply  officer.  The  procedure  in  regard  to 
laanufacture  of  outfits  for  sliij^s  is  prescribed  in  Article  I  4608,  Navy 
Regulations. 

35.  After  being  authorized,  tlie  work  is  inaugurated  by  the  com- 
mandant or  industrial  manager  (usually  delegating  their  authority  to 
heads  o<  cliAisions  or  dopaitinents  or  to  a  planning  and  estimating 
section)  by  the  issue  of  a  job  order  to  the  foreman  or  foremen  who  are  to 
do  the  work  as  authority  for  the  expenditure  of  the  labor  and  iiiaterial 
necessary  to  its  accomplishment.  A  copy  of  the  job  ofdei',  known  aa 
the  tinal  coet  record,  is  forwarded  to  the  accounting  oflicer  for  rfeoording 
the  changes  made  on  ita  account. 

3^  For  reference  purposes  and  to  insure  the  propter  segre^ratioo  of 
char:?e0,  job  orders  are  numbered  and  symbolized  to  show  the  appro- 
priation, the  title,  the  ship  for  which  the  work  is  done  (inapplicable 
to  Title  7  jobs),  and  a  serial  number  immediai;ely  following  i.he  title. 
The  following  is  an  example  of  the  present  job-order  number: 

39 

int'erpretefil  means  appropriation  C  <&  R;  Title  D,  Ship  Repair;.  Job 
No,  1  on  the  Arizona. 

(127) 


ACCOTJNTING  INSTRXTCTIONS. 

37.  Numbers  for  both  appropriations  and  ships  were  originally 
assigned  at  the  navy  yard,  New  York,  and  afterwards  put  into  effect 
at  all  of  the  industrial  yards.  When  ships  not  on  this  list  come  to 
the  yard  for  work  or  new  appropriations  are  made,  application  should 
be  made  to  the  accounting  officer  for  numbers.  When  the  Bureau  of 
Supplies  and  Accounts  started  the  use  of  tabulating  machines,  these 
numbers  were  found  inadequate  and  a  new  system  of  numbering  for 
appropriations  and  ships  was  established ,  as  published  in  Bulletin  No.  1 . 
Inasmu^  h  as  the  latter  system  of  numbering  would  add  materially  to 
the  numbers  or  characters  of  the  job-order  symbol,  if  adopted  for  that 
purpose,  it  is  not  the  intention  to  require  that  bulletin  numbers  should 
for  local  use  supersede  the  old  numbers.  If,  however,  it  should  appear 
that  there  would  be  an  advantaire  in  the  use  of  the  new  numbers,  au- 
thority will  be  granted  by  the  Bureau  of  Supplies  and  Accounts  to 
adopt  them  for  job-order  number  purposes. 

PLANT  WORK. 

41.  The  third  class,  building,  repair,  or  maintenance  work,  which  the 
yard  does  for  itself,  compri-es: 

(a)  Work  which  adds  value  to  the  plant;  that  is,  additions  and  im- 
provements which  iiicreas'?  tiie  produciiye  captcity  or  decrease  oper- 
atin^j  exp3as?s  and  which  in  a  commercial  concern  would  be  charored 
to  the  capital  account.     The  work  under  this  section  is  chargeable  to 

Title  E.  .  ... 

(ft)MainteTiance  wark  and  those  operating  expenses  which  can  not 
beassi.'ned  directly  to  Titles  A,  D,  K.  P.  E,  and  V;  in  other  words, 
the  work  which  in  a  commercial  concern  constitutes  the  overhead  or 
indirect  expense.    The  work  under  this  section  is  chargeable  to  Title  G. 

42.  The  work  in  this  third  class  must  necessnrily  originate  in  the  yard, 
but  the  work  under  the  first  subdivision,  or  thar  which  adds  value  to 
the  plant,  must  be  approved  by  tha  bureau  of  the  Navy  Department 
whose  appropriations  are  affected.  (This  is  not  to  be  interpreted  as 
modifying  existing  practice  in  the  Cis°  of  work  under  the  cosrmzance 
of  the' Bureau  of  Yards  and  Docks.)  The  majority  of  these  items  are 
specifically  appropriated  for  under  the  Bureau  of  Yards  and  Docks' 
public  works  or  navy  yard  appropriations:  also  under  the  Bureaus  of 
Steam  Engineering  and  Construction  and  Repair  appropriations 
Machinery  Plant  and  Construction  Plant,  respectively.  At  times, 
however,  work  is  done  under  current  annual  appropriations,  but  in  each 
case  such  work  must  be  specifically  approved  before  undertaken  at  the 
yard.  Job  orders  are  issued  under  this  subdivision  so  as  to  show  appro- 
priation, title,  and  the  activity  and  character  of  property,  with  serial 
number  immediately  following  the  title.  The  following  is  an  example 
of  the  job  order  under  this  class  of  work: 

14-E-l 
0103 

interpreted,  iiieans:  Navy  yard  appropriation,  Ti+le  E.  for  a  new  build- 
ing or  extensive  additions  to  an  old  building  for  the  supply  department. 

(128) 
(7-20-10) 


ACCOUNTING  INSTRUCTIONS. 

43.  The  work  under  the  second  subdivision  consists  of  expenditures 
for  pay  of  clerks  and  draftsmen,  foremen's  salaries,  oil,  waste,  grease, 
and  other  consumable  supplies  for  the  plant,  and  other  expenses  inci- 
dent to  the  maintenance  and  operation  of  a  navy  yard.  As  these 
charges  are  of  an  everyday  nature,  no  specific  job  order  or  individual 
authority  is  ordinarily  issued  to  the  foremen  authorizing  them  to  make 
chaises;  instead,  such  authority  is  understood  to  exist,  and  this  au- 
thority is  ordinarily  spoken  of  as  a  standing  job  order,  or  an  account. 

44.  Certain  of  the  above  charges  must  be  made  directly  to  appro- 
priations; notably  of  this  class  is  the  pay  of  clerks  and  draftsmen. 
Such  charges  will  be  reported  to  the  accounting  office  and  charged  to 
the  appropriation,  title  and  accounts,  as  follows: 

3-G 
0410 

indicating  that  it  is  a  charge  against  appropriation  "Engineering," 
Title  G,  general  office  of  the  yard  and  the  clerical  assistants  of  this 
office. 

46.  Other  charges  under  this  subdivision  are  not  assignable  to  any 
specific  appropriation  at  the  time  that  they  are  made;  such  charges  are 
for  consumable  supplies,  supervision,  etc.*  These  charges  are  reported 
without  appropriation  designation  to  the  accoimting  office,  as  follows: 

X-110 

indicating  that  it  is  for  the  structural  department,  plate  and  angle 
section,  and  consumable  supplies.  These  charges  are  prorated  to  appro- 
priations daily  in  the  manner  prescribed  in  paragraph  132-b. 

MISCELLANEOUS  WORK. 

^  51.  The  miscellaneous  work  done  at  navy  yards  is  as  a  rule  compara- 
tively small.  This  class  embraces  the  following:  Work  done  for  the 
benefit  of  the  naval  service  in  general,  not  assignable  to  any  specific 
yard,  station,  or  ship  (Title  V);  work  done  for  the  Marine  Corps  and 
other  departments  of  the  Government;  work  done  for  contractors  and 
others  on  special  deposit  and  preparation  of  material  for  auction  sales. 

62.  Work  done  under  Title  V  originates  in  Washington.  A  job  order 
is  issued  for  such  work  showing  the  appropriation,  title,  and  the  account 
to  which  chargeable.  A  list  of  these  accounts  appears  at  page  15. 
The  following  is  given  as  an  example  of  work  under  Title  V: 

8-V-l 
14 

showing  that  it  is  chargeable  to  the  appropriation  "Ordnance  and 
Ordnance  Stores,"  Title  V,  and  is  for  tests  and  experiments  (object 
No.  14). 

63.  Work  for  private  parties  and  for  other  departments  of  the 
Government  are  treated  m  detail  in  the  Navy  Regulations.  (See 
Articles  I  4370  et  seq.  and  4391  et  seq.) 


54965—16- 


-9 


(129) 
(7-26-lG) 


ACCOITNTING  INSTRUCTIONS. 
PROCUREMENT  OF  LABOR  AND  MATERIAL. 

61.  Labor  at  a  navy  yard,  other  than  that  of  officers  and  enlisted  men, 
is  obtained  in  two  ways: 

(a)  Requests  on  the  Civil  Service  Commission  for  clerks,  drafts- 
men, messengers,  etc.  In  such  casas  the  head  of  department 
writes  a  letter  to  the  Civil  Service  Commission,  through  the  cT)m- 
mandant,  describing  the  vacancy  which  he  desires  filled,  ihe 
Civil  Service  Commission  returns  to  the  commandant  a  list  of  names 
of  those  who  mav  have  passed  the  civil  service  examination,  and  are, 
therefore,  eligible  for  appointment,  together  with  their  applications 
for  appointment  and  examination  papers.  The  head  of  depart- 
ment making  the  request  selects  such  man  as  he  may  deem  best 
from  the  facts  available  and  reports  his  selection,  through  the 
commandant,  to  the  Civil  Service  Commission.  This  man  is 
duly  certified  to  the  Navy  Department,  and  appointed  under 
some  one  of  the  appropriations  wherein  it  is  specified  that  clerks, 
draftsmen,  etc.,  may  be  employed.  . 

(6^  Requests  on  the  board  for  labor  for  mechanics  and  other 
yard  workmen.     In  such  cases  the  board  of  labor  keeps  a  list  of 
applicants  by  trades.    Upon  the  lists,  applicants  are  graded  in 
accordance  with  their  letters  of  recommendation,  etc.    Upon  the 
receipt  in  the  board  of  labor  of  a  request  for  workmen,  postal  cards 
are  sent  to  those  men  who  head  the  list  of  their  respective  trades. 
This  postal  card  tells  the  applicant  to  report  to  the  navy  vard  at  a 
certain  time  and  place.     After  doing  this,  he  is  questioned  by  the 
head  of  department  concerned,  or  his  delegate,  and  if  pronounced 
fit,  he  is  ordered  to  report  to  a  certain  shop  at  a  certain  time.     He 
is  then  taken  to  the  check  window  of  the  accounting  office,  and 
there  assigned  a  number  and  entered  on  the  pay  roll  for  pay  from 
the  date  and  time  that  he  is  ordered  by  the  head  of  department  to 
report  at  the  shop.    The  accounting  office  makes  what  is  known  as 
a  service  card  for  the  man.    This  service  card  really  constitutes 
the  basis  of  the  pay  roll.     The  shop  to  which  the  man  is  to  report 
is  notified  by  giving  them  a  check  bearing  the  number  of  the  man 
taken  up.    The  usual  procedure  at  most  of  the  navy  yards  is  then 
as  follows: 
62.  His  check  is  hung  on  the  board  which  contains  all  of  the  checks 
of  men  assigned  to  that  particular  shop.     The  men  muster  at  the 
beginning  of  work  in  the  morning  and  at  the  beginning  of  work  in  the 
aiternoon  bv  taking  their  checks  from  the  check  board  and  dropping 
them  in  a  box .    A  member  of  the  supervisory  force  of  the  shop  is  present 
at  the  board  while  this  is  done.     Necessarily  those  checks  which  are 
left  on  the  board  are  the  absentees.     A  list  of  these  numbers  is  taken  by 
the  time  clerks  and  reported  to  the  accounting  office  immediately 
after  muster.    The  service  cards  of  the  numbers  so  reported  are  taken 
from  their  respective  files  and  each  man  marked  as  an  absentee,  or  as 
on  leave  with  or  without  pay,  as  the  case  may  be.  .  * 

63    The  check  numbers  shall  be  assigned  according  to  the  numbers  ot 
Ihe  purpose  groups  of  the  yard.    The  workmen  employed  in  each  of 

(130) 
(7-26-16) 


ACCOUNTING  INSTRUCTIONS. 

these  groups  will  have  for  the  first  two  numbers  of  their  check  number 
the  shop  number;  the  other  figures  will  be  a  serial  number  2:iven  them 
in  the  order  of  employment.  "Each  set  of  serial  numbers  will  start  with 
the  number  1.  Example:  Check  No.  7117  is  for  painter  No.  17  (shop 
No.  71\ 

64.  NaVy  yard  employees  are  entitled  to  30  days'  leave  each  year 
that  they  work.  Each  individual  is  required  to  make  and  secure  ap- 
proval to  his  application  before  going  on  leave.  This  is  done  on  S.  &  A. 
Form  No.  206c,  Application  for  Leave.  Leave  cards  go  to  the 
accounting  office  with  the  list  of  "Outs"  in  order  that  the  accounting 
office  may  make  the  proper  entries  on  the  service  cards. 

65.  When  mechanics  and  laborers  are  late  Excuse  Cards,  S.  &  A. 
Form  No.  283,  are  forwarded  to  the  accounting  office  after  they  report, 
permitting  them  to  return  to  work.  If  a  man  is  late  but  a  few  minutes, 
he  is  not  permitted  to  go  to  work  until  the  beginning  of  the  next  hour; 
that  is,  if  whistle  blow  in  the  yard  at  8  o'clock  and  a  man  reports 
5  minutes  late,  he  is  not  permitted  to  go  to  work  until  9  o'clock  and  so 
loses  ene-eighth  of  a  day's  pay. 

66.  Employees  of  the  clerical,  drafting,  and  messenger  force  use 
a  time  clock  or  sign  an  attendance  slip,  showing  the  time  of  arrival  at 
and  departure  from  the  yard.  These  slips  furnish  the  data  for  prep- 
aration of  time  cards  for  the  accounting  department  and  information 
for  the  efficiency  records.  The  leave  cards  of  these  employees  are 
handled  in  practically  the  same  way  as  for  the  workmen. 

67.  When  it  becomes  necessary  to  reduce  the  force  of  mechanics 
and  laborers,  the  head  of  the  department  directs  that  a  certain  number 
of  men  of  each  shop  and  trade  be  either  discharged  or  furloiighed.  The 
yard  foreman  transmits  a  list  through  the  head  of  the  department  to 
the  accounting  oflice  giving  the  check  numbers,  names,  and  rates  of 
these  men,  and  the  date  their  discharge  or  furlough  becomes  effective. 
The  accounting  officer  closes  the  accounts  of  these  men  on  the  date 
specified  and  transmits  a  discharge  pay  voucher  to  the  shop  foreman. 
In  case  there  are  more  than  eight  men  furloughed  or  discharged  a 
a  special  pay  roll  is  prepared  and  transmitted  to  the  disbursing  officer 
of  the  yard,  and  ordinary  pay  vouchers  are  transmitted  to  the  foreman 
of  the  yard  for  distribution  to  the  men  concerned.  Special  return  of 
all  men  enrolled  and  discharged  is  forwarded  to  the  labor  board. 

68.  The  requisitioning,  purchasing,  and  caring  for  stores  is  de- 
scribed in  chapter  39,  Naval  Instructions. 


(131  > 

( 7-26-1 fi) 


ACCOUNTING  DEPARTMENT  ORGANIZATION  AND 

ROUTINE. 

N.  B.— Certain  phases  of  this  organization  and  routine  are  not  standard  for  all 
yards,  due  to  local  conditions.  This  is  particularly  the  case  at  yards  where  statistical 
machmes  are  being  experimented  with.    See  paragraph  461. 

GENERAL  OFFICE  ORGANIZATION. 

81.  The  accounting  department  is  divided  into  three  sections: 
Time  section,  cost  section,  and  report  section.  To  the  time  section 
ifi  assigned  all  pay-roll  duties;  to  the  cost  section,  the  daily  and 
monthly  postings  of  charges  to  job  orders  and  expense  accounts;  and 
to  the  report  section,  compilation  of  all  routine  daily  and  monthly 
reports  oi  expenditures,  cost  summary  of  each  job  order  as  it  is 
completed,  and  such  special  reports  as  may  be  required  from  time  to 
time  by  the  Navjr  Department,  the  commandant,  or  heads  of  the 
departments  or  divisions. 

TIME  SECTION. 

91.  A  clerk,  ordinarily  designated  as  the  time  clerk,  is  assigned  to 
the  check  window.  It  is  his  duty  to  assign  check  numbers  to  new 
employees  and  to  open  service  cards,  as  follows:  The  workman  sur- 
renders at  the  check  window  the  postal  card  which  he  received  from 
the  board  of  labor  employment,  and  is  assigned  a  number  for  the  pur- 
pose of  time  keeping.  This  number  is  entered  on  the  postal  card,  and 
the  card  is  then  turned  over  to  the  addressograph  operator,  who  pre- 
pares a  stencil  for  use  with  the  addressograph  machine,  shovvlng  the 
man's  check  number,  his  name,  his  rating  and  rate  of  pay.  This 
stencil  is  then  printed  at  the  top  of  the  service  card,  and  the  stencil, 
postal  card,  and  service  card  are  returned  to  the  time  clerk  for  com- 
parison; the  service  card  being  found  correct,  it  is  filed  under  the  name 
of  the  shop  to  which  the  man  is  ordered  to  report,  in  order  of  check 
number,  the  stencils  being  filed  in  the  same  way.  It  is  the  duty  of 
the  time  clerk  at  the  beginning  of  each  month  to  add  all  of  the  service 
cards  in  order  that  the  total  complement  of  the  shop  may  be  known, 
and  also  to  add  all  of  the  rates  oi  pay  on  these  cards  to  establish  the 
total  shop  pay  for  its  complement.  The  total  complement  and  total 
pay  of  the  complement  is  entered  on  S.  &  A.  Form  No.  289,  Shop 
Record  of  Employment  and  Discharges.  'WTien  men  are  enrolled  or 
discharged  they  are  added  or  subtracted  from  the  total  complement 
and  pay  of  the  complement  of  the  day  before.  Each  dav  after  the 
afternoon  muster,  the  time  clerk  takes  the  list  of  **Outs  from  the 
shop  with  the  leave  cards,  posts  the  service  cards,  and  prepares  what 
is  known  as  a  tally  card  for  each  shop.  This  tally  card  shows  the  total 
amount  of  pav  of  the  men  working  in  that  shop  on  each  day.  The  tally 
card  is  placed  on  the  pay  roll  clerk's  desk  to  use  the  day  following  the 
•day  on  which  the  men  were  actually  working. 

(133) 
(7-26-16) 


ACCOUNTING  INSTRUCTIONS. 

92.  The  pay-roll  periods  in  navy  yards  are  as  follows:  The  first  period 
from  the  first  to  the  eighth  day,  inclusive;  second  period,  from  the 
ninth  to  the  fifteenth  day,  inclusive;  third  period,  from  the  sixteenth 
to  the  twenty-third  day,  inclusive;  fourth  period,  from  the  twenty- 
fdu#th  to  the  last  davof  the  month,  incluaiye.  Emp'loyees  oi  the 
clerical,  drafting,  and  messenger  force  are  paid  twice  a  month.  At 
the  beginning  of  each  one  of  these  pay  periods,  the  addressograph 
operator  prints  a  rough  pay  roll,  S.  &  A.  Form  No.  296,  for  each  shop. 
The  number  of  men  on  each  pay  roll  and  the  rates  of  pay  aje  added  to 
see  that  the  amounts  agree  with  the  time  clerk's  book,  *S.  &  A.  Form 
No.  289.  After  these  rough  pay  rolls  have  been  checked  and  found 
correct  with  the  time  clerk's  register,  they  are  placed  on  the  pay  roll 
clerk's  desk  for  use  in  checking  the  time  chits. 

93.  It  is  the  duty  of  the  shop  foremen  to  forward  to  the  accounting 
office,  as  early  in  the  morning  as  it  is  possible,  for  the  day  before,  a  time 
card  or  chit  for  each  man  for  each  job  that  he  worked  on.  A  method 
of  handling  these  time  chits  is  beet  described  by  the  order  of  the  com- 
mandant of  the  Norfolk  Na\'\'  Yard  on  this  subject,  issued  April  6, 
1912,  which  is  here^vith  given  in  detail: 

TIME    CARDS. 

"1.  The  following  regulations  with  regard  to  time  cards  will  be 
put  into  eft'ect  gradually  in  one  or  more  shops  at  a  time  as  directed 
by  the  officers  in  charge  of  division  and  departments. 

"2.  Time  cards  will  be  prepared  sliowing  the  work  to  be  done 
in  advance  of  the  actual  beginning  of  work  by  the  workmen.  They 
will  be  delivered  to  the  workmen  on  mustering  in  the  morning  and 
upon  the  completion  of  jobs  during  the  day .  They  will  be  collected 
during  the  last  hour  of  work  and  upon  the' completion  of  jobs  during 
the  day.  They  will  be  verified  by  the  supervisor  in  charge  of  the 
work  at  the  time  of  collection.  Tliey  will  be  computed  as  to  time 
worked  and  pay  earned  and  assorted  by  check  numbers  by  the 
shop  clerk.  They  will  be  transmitted  to  the  accounting  office 
not  later  than  10  o'clock  a.  m.  of  the  day  following  that  on  whith 
the  work  was  actually  performed. 

"o.  Boxes  .  .  .  will  be  pro^-ided  in  all  of  the  shops  in  which 
the  partially  prepared  and  completed  time  cards  may  be  kept  and 
handled  in  a  systematic  manner.  Kacks  .  .  .  for  distributing 
cards  at  muster  will  also  be  provided. 

**4.  To  insure  a  complete  understanding  of  the  instructions 
above  outlined,  the  full  details  of  procedure  are  ^ven,  tracing  the 
coiu-se  of  the  time  cards  from  the  time  of  printing  in  the  accounting 
office  to  the  final  return  thereto: 

PRINTING   AND  DELIVERY   TO   SHOPS. 

"(a)  Six  time  cards  for  each  man,  or  one  week's  supply,  shall 
be  issued  every  Monday  morning  by  the  accounting  office  to  the 
various  shops.    These  cards  will  have  printed  on  them  by  means 

{ 1^4  y 

v7-2t>-10) 


ACCOUNTING  INSTRUCTIONS. 

of  the  addressograph  machine  in  the  accounting  office  tlie  man's 
check  number,  name,  rate,  pay  per  hour,  and  the  shop  de^is^nating 
letter.  After  delivery  of  one  lot  of  cards  the  printing  of  the  next 
lot  will  be  undertaken,  so  that  they  will  be  ready  for  deliveiy  on 
Monday  of  the  following  week. 

HANDLING   OF  THE    PRINTED   CARDS   IN    THE    SHOP. 

"(6)  The  cards  when  received  in  the  shops  will  be  placed  by  the 
shop  clerks  in  boxes  .  .  .  ,  the  cards  for  each  man  being  placed 
in  the  pigeonhole  marked  with  his  check  number.  It  shall  be 
the  duty  of  the  shop  clerk  each  day  to  date  the  cards  for  the  fol- 
lowing day.  A  supply  of  blank  cards  will  also  be  kept  on  hand 
by  the  shop  clerk  and  dated  by  him  as  needed  for  the  second  or 
succeeding  jobs  of  each  workman  who  may  complete  more  than  one 
job  in  a  day. 

PREPARATION,  DELIVERY,  AND   COLLECTION. 

"(c)  There  will  be  a  man  detailed  in  each  shop,  to  be  known  as 
the  card  man,  who  will  be  one  of  the  8uper\'isory  force  or  a  clerk 
acting  under  the  supervisor's  direction.  He  will  be  chained  with 
the  writing  of  the  time  cards  for  issue  to  the  workman.  He  will 
see  that  a  separate  card  is  prepared  for  each  man  for  each  operation 
or  set  of  operations  for  each  day  or  portion  of  a  day;  that  each  man 
has  at  all  times  a  card  waiting  delivery  for  his  next  job  before  the 
job  that  he  is  working  on  has  been  completed.  The  first  card  of 
the  day  will  be  the  printed  card  furnished  by  the  accounting  office. 
In  addition  to  the  information  printed  thereon  will  be  stated:  The 
job-order  number,  the  operation  number,  the  plan  or  sketch  nuviber, 
a  brief  description,  and  the  time  started,  which  ^ill  be  entered  at 
the  time  of  whistle  blow  in  the  morning.  For  the  second  or  suc- 
ceeding cards  of  the  day  blank  cards  will  be  used  and  have 
written  thereon  the  check  number,  name,  rating,  hourly  rate  of 
pay,  as  well  as  those  details  stated  for  the  first  card,  with  the  excep- 
tion of  the  time  of  starting  the  day's  work.  They  will  be  placed 
by  the  card  man  on  racks  near  the  place  of  muster  where  the  work- 
men can  obtain  them  immediatelv  on  checking  up  in  the  morning. 

"(rf)  As  the  workmen  in  shops  finish  theip  jobs  they  will  turn  in 
their  cards  to  the  leading  man  and  obtain  additional  cards  which 
have  been  prepared  for  them.  Cards  so  turned  in  will  have  the 
time  started  and  the  time  stopped,  respectively,  entered  thereon 
by  the  leading  man  and  will  be  initialed  by  him. 

"(e)  As  workmen  on  the  outside  finish  their  jobs  they  will  turn 
in  their  cards  to  the  leading  man  in  charge  of  the  work  and  be 
assigned  new  cards  for  other  work.  The  leading  man  will  enter 
the  time  of  starting  and  the  time  of  stopping  and  will  verify  by 
initial. 

*'  (/)  The  leading  man  will  be  particular  to  keep  himself  supplied 
with  prepared  cards  for  new  work  well  in  advance  of  the  comple- 

(135) 
(7-20-16) 


ACCOUNTING  INSTKUCTIONS. 

tion  of  jobs,  and  will  communicate  by  telephone  or  otherwise  with 
the  card  man  in  the  office  and  keep  him  advised  as  to  the  men  who 
are  to  be  assigned  to  other  work  and  to  notify  him  to  send  supplies 
of  new  cards. 

"(g)  The  leading  man  will  also  be  particular  to  send  these  cards 
which  are  collected  during  the  course  of  the  day  to  the  shop  office 
as  soon  after  collection  as  practicable. 

''(h)  During  the  last  hour  of  work  in  the  afternoon  each  leading 
man  will  make  a  tour  of  the  jobs  under  his  charge  and  collect  the 
time  cards  from  his  men,  verify'  at  that  time  the  correctness  of 
the  cards,  entering  the  time  stopped  as  the  time  of  whistle  blow  in 
the  afternoon,  and  place  his  imtials  in  the  space  at  the  bottom  of 
the  card,  and  mark  for  'finished'  or  'not  finished.'  These  cards 
will  be  turned  in  to  the  shop  clerk  by  the  leading  man  on  quitting 
work. 

PILING  AND   COMPUTATION    IN   THE    SHOP  OFFICE. 

"(i)  As  cards  are  received  in  the  shop  office  the  shop  clerk  will 
enter  the  elapsed  time  on  the  card,  as  ascertained  by  subtracting 
tlie  time  of  starting  from  the  time  of  stopping,  and  fractional  part  of 
the  elapsed  time  being  stated  to  the  nearest  tenth  of  an  hour,  and 
compute  the  amount  of  pay  earned  by  multiplying  the  elapsed 
time  by  the  hourly  rate.  Having  done  this,  he  will  file  the  cards 
in  the  second  pigeonhole  box  similar  to  that  provided  for  filing 
partially  prepared  cards.  This  box  will  have  provided  a  pigeon- 
hole for  each  man  carried  on  the  shop  rolls,  each  pigeonhole  being 
marked  with  the  man's  check  number  and  daily  rate  of  pay. 

"(j)  The  time  immediately  following  the  a.  m*.  muster  will  be  re- 
served for  computing  those  cards  which  were  turned  in  by  the 
leading  man  the  night  before,  and  during  this  time  the  shop  clerk 
shall  be  assisted  by  all  available  members  of  the  office  force  in  the 
shop,  and  he  must  not  be  disturbed  to  answer  telephone  calls, 
make  requisitions,  or  for  any  other  purpose,  as  it  is  essential  that 
these  cards  reach  the  accounting  office  at  the  earliest  possible 
moment. 

"(^)  After  having  computed  and  distributed  all  of  the  cards  in 
the  pigeonholes  as  above  provided,  he  will  check  the  cards  to  see 
that  none  are  missing.  This  can  easily  be  done  by  taking  all  of  the 
cards  in  one  pigeonhole  and  adding  the  amount  of  pay  given  and 
seeing  that  they  agree  with  the  amount  of  the  man^  daily  rate  of 
pay.  As  this  is  done,  the  cards  will  be  laid  face  downward  in  the 
order  in  which  they  are  taken  from  the  box,  when  they  must  nec- 
essarily be  arranged  in  order  of  check  numbers.  After  this  is 
done  and  it  is  ascertained  that  there  are  no  missing  cards  they 
will  be  immediately  transmitted  to  the  accounting  office  by  spe- 
cial messenger. 

"(Z)  It  will  be  seen  that  if  the  shop  clerk  is  diligent  in  the  com- 
puting of  those  cards  which  are  turned  in  during  the  day  there 
will  be  on  hand  in  the  morning  for  computation  but  one  card  for 
each  man  in  the  shop. 

(136) 

(7-26-16) 


ACCOUNTING  INSTRUCTIONS. 


EXCEPTIONS. 


**(m)  Time  cards  for  foremen,  leading  men,  quartermen,  and 
other  supervisors  and  for  men  on  permanent  details,  such  as  tool- 
room keepers,  shop  sweepers,  etc.,  will  be  made  out  daily  by  the 
shop  clerk  under  the  instruction  of  the  foremen." 

94.  With  the  installation  of  time  clocks  for  stamping  time  started 
and  stopped  and  with  the  development  of  the  practice  of  preparing 
the  instructions  on  time  cards  in  the  planning  section  before  it  is 
known  what  workman  will  be  assigned  to  the  operation,  modifications 
in  the  above  indicated  procedure  are  necessary. 

95.  The  time  cards  on  receipt  in  the  accounting  office  are  first  checked 
with  the  rough  pay  roll.  The  pay-roll  clerk  sees  that  he  has  time  cards 
from  each  man  of  a  shop  aggregating  his  pay  for  the  time  which  he 
worked  on  the  day  in  question;  and  if  so,  he  indicates  it  by  a  check 
mark  in  the  appropriate  square  of  the  roll;  if  he  has  no  time  cards,  he 
examines  the  list  of  numbers  on  the  tally  card  to  see  if  the  man  was 
out;  if  out,  without  pay,  he  marks  a  zero  in  the  square  opposite  the 
man's  check  number.  If  out  only  a  pai*t  of  the  day,  he  fills  in  this 
square  with  the  amount  of  pay  which  he  earned  for  the  time  while  he 
was  working.  After  thus  checking  all  of  the  time  cards,  the  pay  roll 
of  each  shop  is  added  up  and  the  total  must  agree  with  the  total  reported 
on  the  tally  card. 

96.  As  fast  as  the  time  cards  are  checked,  they  are  assorted  by  job 
orders  numbers  or  account  numbers  (i.  e.,  standing  job  order  numbers). 
When  the  last  card  of  a  shop  is  posted  and  assorted,  all  the  cards  of  the 
same  job  order  number  or  account  number  are  stapled  together.  These 
bundles  are  then  added  and  the  total  of  each  bundle  is  noted  on  the  top 
time  ticket.  All  bundles  of  a  shop  are  then  assorted  by  appropriations 
and  a  labor  summary  is  prepared  for  each  appropriation.  Those  time 
cards  which  are  charged  against  accounts  without  any  appropriation 
designation  are  put  on  separate  labor  summaries,  under  the  head 
of  "Indeterminate."  All  labor  summaries  are  then  added,  and  the 
total  for  a  shop  must  equal  the  tally  card  for  the  shop.  The  bundles  of 
time  cards  are  then  passed  from  the  time  section  to  the  cost  section. 

97.  On  the  first  day  of  each  pay-roll  period,  it  is  necessary  for  the  time 
section  to  close  the  pay  rolls  for  the  period  just  ended.  This  is  done  by 
adding  the  days  and  hours  each  man  has  worked  and  multiplying  by 
his  rate  of  pay.  The  total  of  the  "total  pay"  column  must  equal  the 
total  of  all  of  the  daily  columns.  A  smooth  roll  is  then  copied  from  this 
Tough  roll  showing,  in  addition  to  the  man's  check  number,  name,  rat- 
ing, and  rate  of  pay,  the  number  of  days  which  he  worked,  and  the 
amount  earned .  This  smooth  roll  is  transmitted  to  the  disbursing  officer 
of  the  yard  for  payment.  Each  man  is  given  a  pay  voucher,  snowing 
the  amount  which  he  has  due  him  on  the  roll.  These  vouchers  and 
smooth  roll  are  printed  on  the  addressograph  machine  from  the  stencils 
before  mentioned,  and  the  amount  due  filled  in,  either  with  pen  and 
ink  or  on  the  typewriter.  At  some  yards,  an  adding  machine  is  used 
for  filling  in  the  days  and  amounts  on  the  smooth  roll.  Vouchers  are 
bundled  together,  by  shops,  and  transmitted  to  the  foreman  of  the  shop 
for  delivery  to  the  individual  men. 

(137) 
(7-26-16) 


98.  Naval  Instructions,  Departmental  orders  and  decisions  of  the 
Comptroller  of  the  Treasury  govern  the  pay  status  of  employees  for 
overtime,  Sunday,  and  holiday  work;  leave,  holiday,and  disability,  etc. 

COST  SECTION. 
111.  The  chief  poster  upon  receiving  the  bundle*  of  time  cards  asBem- 
bles  them  by  appropriations  irrespective  of  shops.  Each  poster  ia 
assigned  one  or  mt)re  appropriations,  and  he  receives  from  the  chief 
poster  the  bundles  of  time  chits  affecting  his  appropriations  and  posts 
them  to  the  Recapitulations  of  Cost  Charges,  of  which  there  is  one 
opened  for  each  job  order  or  account.  The  Recapitulations  of  Cost 
Charges  are  kept  in  loose-leaf  binders,  arranged  in  order  of  job  order 
numbers,  as  follows:  First  all  of  the  same  appropriations  are  filed 
together,  all  of  the  same  title  under  that  appropnation,  all  of  the  same 
ship  or  account  under  the  title,  then  in  order  of  serial  numbers.  After 
all  of  the  time  chits  are  posted,  each  poster  adds  his  sheets  horizontally 
to  get  his  total  charges  to  each  job  order  for  the  day.  The  sheets  of 
each  appropriation  are  then  added  to  ascertain  the  total  labor  charges 
against  that  appropriation  for  the  day.  This  total  is  checked  against 
the  total  of  the  Labor  Summaries  of  that  appropriation  and  mnst  agree; 
the  totals  for  each  appropriation  are  earned  to  sheets  known  as  the 
"Abstract  of  Appropnation  Expenditures  (labor)."  The  total  of  all 
appropriations  must  equal  the  total  of  all  Labor  Sumnianes,  and  so 
must  agree  with  the  total  labor  roll  of  the  day. 

112.  Material  is  handled  in  much  the  same  way.  Each  foreman  as 
he  gets  material  in  the  shop  prepares  a  stub  requisition,  in  triplicate, 
retains  one  copy  for  his  files  and  forwards  the  other  two  to  the  supply 
officer.  The  fatter  makes  delivery  of  the  material  to  the  shop,  and 
prices  both  copies,  retaining  one  as  his  voucher  for  the  expenditure 
and  forwarding  the  other  to  the  accounring  office  at  the  close  of  the 
day,  together  with  all  other  stub  requisitions  received  that  day,  with 
an  adding-machine  list,  showing  the  total.  These  stubs  go  directly 
to  the  chief  of  the  cost  section,  who  assorts  them  by  appropnation 
number  and  gives  them  to  the  posters  concerned.  Each  poster  posts 
them  on  the  reverse  side  of  the  Recapitulation  of  Cost  Charges,  adds 
them  horizontally  for  the  dav's  work,  and  adds  his  stubs  also  to  see 
that  the  total  of  the  postings  "equals  the  sirai  of  the  stubs  which  have 
been  given  him.  The  totals  for  each  appropriation  are  carried  to  the 
Abstract  of  Appropriation  Expenditures  (material).  Each  foreman 
furnishes  the  accounting  office  with  a  list  of  the  numbers  of  the  stub 
requisitions  which  he  draws  each  day.  These  numbers  are  posted 
against  the  job  orders  concerned  in  order  that  no  job  order  may  be 
closed  as  long  as  there  is  material  still  to  be  charged. 

113.  Further  details  of  cost  section  methods  appear  below  under  De- 
tailed Accounting  Instructions. 

REPORT  SECTION. 
121.  The  duties  of  the  report  section  include  the  rendition  of  returns, 
as  prescribed  in  paragraph  491  et  seq.,  the  maintenance  of  special  cost 
accounts  for  manufacturing  shops  (par.  191),  the  maintenance  of  liability 
accounts  against  the  statutory  limit  of  repairs  to  vessels  (par.  441)  and 
sucli  other  duties  as  may  be  assigned. 

(138) 
(7--26--16) 


DETAILED   AGGOUNTING    INSTRUCTIONS. 

APPROPRIATION  CHARGES  FOR  YARD  MAINTENANCE. 

181.  The  charging  of  yard  maintenance  expenditures  to  appropria- 
tions is,  as  explained  in  paragraphs  7-17,  entirely  distinct  from  the  ap- 
plication of  indirect  cost  charges  to  productive  job  orders,  the  latter 
not  becoming  a  charge  to  the  appropriation  under  which  the  jobs  are 
authorized. 

182.  All  shop  and  general  expense  is  chargeable  to  appropriations  at 
the  time  incurred,  as  follows: 

(a)  Direct  charges  to  appropria  ions. — It  is  the  intention,  where 
practicable,  that  all  maintenance  charges  shall  be  made  direct  to  the 
proper  appropriations  in  accordance  with  the  objects  specified  there- 
uncier  in  the  acts.  Owing  to  the  fact  that  sufficient  funds  are  not  pro- 
vided under  the  annual  Yards  and  Docks  appropriations  to  cover  all  the 
specific  items  enumerated  thereunder,  recourse  must  be  had,  in  the 
case  of  a  large  number  of  such  charges,  to  the  general  provision  of  the 
act  of  June  30,  1914,  as  applied  in  (/>)  below.  The  direct  charges  to 
Maintenance.  Yards  and  Docks,  and  to  Repairs  and  Preservation  are 
therefore  to  be  restricted  in  general  to  the  following:  Repairs  to  mili- 
tary buildings,  communication,  water  and  sewer  systems,  to  tracks, 
railroad  rolling  stock,  vehicles  and  miscellaneous  yard  appliances,  and 
all  expenses  of  the  public  works  department.  All  leave,  holiday,  and 
disability  for  employee?  normally  carried  on  the  public  works  depart- 
ment rolls  shall  be  charged  to  Maintenance,  Yards  and  Docks. 

(b)  Prorated  charges  to  appropriations. — Supervision,  miscellaneous 
labor  and  consumable  supplies,  leave,  holiday,  and  disability  pay  of 
mechanics  and  laborers  other  than  those  normally  carried  on  the  public 
works  department  rolls,  attendance  on  and  fuel  for  power  plants,  and 
minor  repairs  and  maintenance  shall  be  reported  to  the  accounting 
department  without  appropriation  designation  and  shall  daily  be 
prorated  to  the  appropriations  by  the  accounting  officer  as  prescribed 
in  paragraph  133.  In  the  case  of  general  expense  it  is  impracticable  to 
prescribe  definitely  what  items  shall  be  charged  direct  and  what  items  * 
shall  be  charged  as  indeterminate.  It  depends  to  some  extent  on  the 
condition  of  the  local  allotments  under  Maintenance,  Yards  and  Docks, 
and  Repairs  and  Preservation. 

133.  The  indeterminate  charges  referred  to  in  paragraph  132-b  shall 
be  prorated  daily  to  appropriations  as  follows  (leave,  holiday,  and  dis- 
ability as  provided  in  par.  143):  The  time  cards  and  stubs  will  be 
separately  added  in  five  groups  and  recorded  by  shops  in  the  shop 
book  (S.  &  A.  Form  288)  as  follows: 

(a)  Charges  to  Titles  A,  C,  D,  K,  P,  E.  and  V  (except  under  annual 

Yards  and  Docks  appropriations). 
(6)  Charges  to  Titles  E  and  V,  under  annual  Yards  and  Docks 

appropriations. 

(13J^> 


ACCOXTNTING  INSTRUCTIONS. 

(c)  Direct  charges  to  appropriations  for  maintenance — Title  G. 

(d)  Indeterminate  maintenance  charges — Title  G. 

(e)  Charges  to  Title  Z  job  orders,  proceeds  of  auction  sales,  Marine 

Corps,  work  for  other  departments,  and  private  parties. 

A  permanent  indirect  charge  will  be  computed  on  the  direct  labor 
charged  to  (c)  above.  This  indirect  charge  will  be  split  between  labor 
and  material  on  the  basis  of  an  estimate  of  the  actual  charges  made  to 
the  expense  accounts  (75  per  cent  to  labor  and  25  per  cent  to  material 
being  about  the  average  split).  This  indirect  charge,  plus  the  value 
of  ail  current  credit  memoranda  for  Title  Z  shops,  will  be  deducted 
trom  (d)  above,  and  the  difference  will  be  prorated  to  the  various 
appropriations  (except  the  annual  appropriations  under  the  cognizance 
of  the  Bureau  of  Yards  and  Docks)  on  the  basis  of  the  direct  labor 
charged  thereto  under  all  titles  other  than  G.  On  the  last  of  each 
month  an  adjustment  will  be  made  on  account  of  power  transferred 
direct  to  appropriations.     (See  par.  254.) 

134.  The  following  method  of  distributing  indeterminate  charges  will 
be  used  whenever  direct  labor  charges  are  made  to  Title  Z  job  orders 
under  Ordnance  appropriations:  Deduct  from  the  total  indeterminate 
expense  the  total  indirect  expense  charged  to  job  orders  under  General 
account  of  advances — Naval  supply  account,  proceeds  of  sales, 
Marine  Corps,  other  government  departments  and  special  deposits. 
Compute  the  distribution  of  the  remaining  indeterminate  expense  to 
Naval  appropriations  (except  Yards  and  Docks  annual  appropriations) 
on  the  basis  of  the  total  direct  labor  charged  to  naval  appropriations 
(except  Yards  and  Docks  annual  appropriations)  under  all  titles 
other  than  G.  After  this  computation  has  been  made,  deduct  from  the 
amount  determined  as  distributable  to  each  of  the  ordnance  appropria- 
tions the  amount  of  indirect  charged  to  that  appropriation  on  Title  Z 
job  orders  and  charge  the  remainder  to  the  appropriation  as  Title  G 
indeterminate.  Do  not  credit  out  the  indirect  expense  charged  to 
the  appropriation  under  Title  Z. 

136.  At  the  end  of  each  month  the  total  indirect  expense,  computed 
on  job  orders  as  provided  in  paragraph  161,  shall  be  reported  on  the 
reports  of  expenditures  under  each  appropriation,  title,  and  ship 
or  account,  but  the  total  of  all  indirect  expense  so  reported  (except 
that  charged  to  work  classed  under  paragraph  133  (e)  above)  shall 
in  each  case  be  entered  as  a  credit  to  the  appropriation  under  the 
"caption  Indirect  Expense  Deducted. 

APPROPRIATION  CHARGES  FOR  LEAVE.  HOLIDAY,  AND  DISABIUTY. 

141.  Subaccounts^under  class  1 — losses  and  gratuities — will  be  estab- 
lished under  each  purpose  group,  by  sections  where  practicable,  aa 
follows: 

7.  Leave. 

8.  Holiday. 

9.  Disability. 

The  leave,  holiday,  and  disability  pay  of  mechanics  and  laborers 
will  be  charged  by  the  accounting  department  to  the  above  accounts 

(140) 
(7-26-16) 


ACCOITNTING  INSTRUCTIONS. 

preceded  by  the  number  of  the  purpose  group  under  which  they  are 
employed,  but  without  any  appropriation  designation,  except  that 
in  the  case  of  employees  of  the  public  works  department  the  charge 
will  be  made  to  Maintenance,  Yards  and  Docks.  The  time  of  clerka 
and  others  holding  appointments  under  specific  appropriations  will  be 
reported  as  a  charge  to  the  above  numbers,  preceded  by  the  purpose 
group  number  and  the  number  of  the  appropriation  which  is  men- 
tioned in  their  appointment, 

142.  The  time  due  to  leave,  holiday,  and  disability  of  all  clerks  and 
other  employees  holding  appointments  under  specific  appropriations 
will  be  made  a  direct  charge  to  Title  G  and  the  appropriation  specified 
in  their  appointment.  All  leave,  holiday,  and  disability  pay  for 
employees  normally  carried  on  the  public  works  department  pay  rolls 
will  be  charged  to  Maintenance,  Yards  and  Docks,  Title  G.  Unless 
chargeable  to  another  appropriation,  as  provided  above,  leave,  holiday, 
and  disability  pay  for  employees  in  the  supply  department  will  be 
charged  to  Maintenance,  Supplies  and  Accounts,  Title  G;  to  Ordnance 
and  Ordnance  Stores  in  the  case  of  ordnance  men  paid  from  that  appro- 
priation and  to  Fuel  and  Transportation  in  the  case  of  employees  of 
the  coaling  plant. 

143.  Leave,  holiday,  and  disability  pay  for  all  employees  except 
those  provided  for  in  the  preceding  paragraphs  will  be  distributed, 
when  occurring,  to  the  main  appropriations  under  the  cognizance  of 
each  bureau  (except  Supplies  and  Accounts  and  Yards  and  Docks), 
namely:  Tonstruction  and  Repair,  Engineering,  Ordnance  and  Ord- 
nance Stores,  and,  at  navy  yards  where  construction  is  in  protiress. 
Increase  of  the  NaA-y  appropriations.  The  distribution  will  be  made 
on  the  basis  of  the  total  productive  (i.  e.,  other  than  Title  G)  labor 
charged  to  all  appropriations  under  the  cognizance  of  the  various 
bureaus.  The  basis  for  leave  will  be  the  basis  for  the  day,  the  basis 
for  holiday  will  be  the  basis  of  the  day  preceding,  and  the  basis  for  dis- 
ability will  be  the  basis  of  the  pay  period. 

APPROPRIATION  ALLOTMENTS  AND  DAILY  REPORTS. 

151 .  Letters  from  the  various  bureaus  of  the  Navy  Department  noti- 
fying the  commandant  or  industrial  manager  as  to  the  amount  of  the 
monthly  appropriation  allotments  shall  be  forwarded  to  the  accounting 
office. 

162.  A  daily  report  shall  be  prepared  by  the  accounting  department 
showing  the  state  of  the  appropriation  allotments.  This  shall  be  done 
after  tfie  labor  and  material  has  been  posted,  recapitulated  for  the 
day,  the  totals  carried  to  the  "Abstract  of  appropriation  expenditures," 
and  the  indeterminate  Title  G  charges  distributed,  split  between  labat 
and  material  and  carried  to  these  same  sheets. 

163.  These  statements  will  show  the  amount  of  the  expenditures  for 
the  day's  work  by  labor  and  material,  the  total  expenditures  to  date, 
and  the  unexpended  balance  of  the  allotment.  Material  issued  from 
the  ordnance  or  used  material  account,  not  being  a  charge  to  appro- 
priations, need  not  be  shown  unless  the  commandant  or  manager  so 
direct.". 


(141) 
(7-26-16) 


ACCOUNTING  INSTEHCTIONS. 

154.  As  these  allotments  must  not  be  exceeded,  and  as  tliis  daily  state- 
ment is  the  only  guide  which  the  commandant  or  manager  has  to  enable 
him  to  keep  within  his  allotments,  it  is  of  the  utmost  importance  that 
these  reports  reach  him  at  the  earliest  moment  possible  after  the  ex- 
penditure has  been  made,  i.  e.,  after  the  work  has  been  performed. 
At  the  latest,  this  report  should  be  in  the  hands  of  the  manager  at  the 
close  of  the  day  following  that  for  which  the  report  is  rendered. 

SHOP  RATES  FOR  INDIRECT  COSTS  OF  JOBS. 

161.  At  the  end  of  each  month  indirect  costs  shall  be  computed  on  all 
productive  job  orders,  i.  e.,  all  job  orders  other  than  those  under  Title 
G,  by  shop  percentages  on  direct  labor.  The  shop  percentages  shall  be 
applied  to  the  labor  of  employees  carried  on  the  various  producing 
section  (shop)  rolls.  No  indirect  rate  shall  be  applied  to  the  pay  of 
draftsmen  and  planners  and  estimators  when  charged  directly  to  job 
orders,  such  employees  being  carried  on  the  nonproductive  rolls  (general 
expense  departments).  The  pay  of  all  other  employees  on  the  non- 
productive rolls  is  chargeable  to  general  expense.  Indirect  costs  of 
output  of  the  foundry  and  other  Title  Z  shops  are  distributable  on  ma- 
terial, as  provided  in  paragraph  192. 

162.  Until  further  notice  the  shop  rates  used  shall  be  those  fixed  for 
the  fiscal  year  1916,  which  were  determined  by  taking  72  per  cent  of 
the  percentage  which  the  prorated  shop  expense  plus  the  general  and 
power  expense  transfer  of  each  shop  under  the  old  system  bore  to  the 
productive  labor  of  that  shop  for  the  fiscal  year  ending  June  30, 1915. 

FINAL  JOB  COSTS. 

171.  After  the  indirect  costs  have  been  computed,  as  prescribed  in 
paragraph  161.  the  recapitulations  of  cost  charges  shall  be  turned  over 
to  the  report  section  for  the  preparation  of  the  report  of  expenditures. 
After  this  is  done  monthly  postmgs  shall  be  made  from  the  recapitu- 
lations of  cost  charges  to  the  cost  records  of  the  jobs  concerned. 

172.  Upon  receipt  of  notification  of  the  completion  of  a  job  order  no 
further  charges  shall  be  accepted  except  for  outstanding  stubs.  The 
current  charges  shall  be  posted  and  the  cost  summary  prepared  and 
distributed  as  provided  in  paragraph  491. 

JOB  ORDER  SYSTEM.' 

(In  general,  see  pars.  31  to  53.) 
181.  When  necessary  to  avoid  undue  delays  in  the  pricing  of  material 
on  the  supply  officer's  books  partial  deliveries  on  Title  Z  job  orders 
shall  be  priced  and  invoiced  into  store  by  the  accountmg  depart- 
ment. On  account  of  the  difficulty  of  gettmg  good  prices  on  uncom- 
pleted jobs,  the  necessity  of  pricing  partial  deliveries  should  be  obvi- 
ated, whenever  continuous  work  on  a  large  order  by  operations  is 
unlikely,  by  the  issuance  of  several  job  orders  under  a  manufacturing 
request,  one  order  to  be  completed  before  making  charges  to  any  of 
the  others.  The  apparent  advantages  of  manufacturing  in  large  lots 
are  of  ten  discounted  by  reason  of  the  impossibility  of  carrying  all  of 
the  components  through  to  completion ^ 

(142) 
(7-26-16) 


ACCOUNTING  INSTEUCTIONS. 

182.  The  value  of  e^'ery  voucher  paid  under  Title  E  will  be  noted  by 
the  accounting  department  on  all  records  and  reports  of  the  job  orders 
concerned. 

183.  Articles  drawn  from  store  for  repairs  shall  be  drawn  on  memo- 
randum receipts,  and  the  repairs  charged  to  job  orders  under  Title  P 
or  under  Title  V  and  the  proper  account.  Articles  drawn  from  store 
for  the  purpose  of  completion  or  assembling  shall  be  drawn  on  memo- 
randum receipt  and  the  work  charged  to  Title  Z  job  orders.  The  value 
of  all  articles  drawn  from  store  on  memorandum  receipt  shall  be  noted 
on  all  job  order  records  and  reports  concerned. 

FOUNDRY  AND  OTHER  MANUFACTURING  SHOPS. 

191.  Direct  labor  of  molders  and  coremakers  and  direct  material 
shall  be  charged  as  indeterminate  to  the  foundry  accounts.  Shop 
stores  shall  be  maintained  for  the  foundry  direct  materials  and  only 
such  quantities  as  actually  enter  into  the  melt  shall  be  charged  to  the 
foundry  accounts.  Castings  shall  be  im^oiced  into  store  on  credit 
memoranda  and  simultaneously  charged  to  the  job  or  expense  account 
for  which  manufactured. 

19*3.  The  invoice  pricesof  castings,  fixed  forthe  fiscal  vear  1916  on  the 
basis  of  average  prices  for  the  fiscal  year  1915.  including  direct  and 
indirect  labor  and  material,  shall  be  continued,  with  monthly  or  bi- 
monthly adjustments  to  correspond  to  fluctuation  of  dircL-t  costs,  until 
a  full  capacity  method  of  determining  the  amount  of  indirect  expense 
incident  to  output  is  placed  in  effect.  Classifications  of  castings  shall 
be  made,  subject  to  approval  of  Bureau  of  Supplies  and  Accounts,  and 
appropriate  factors  assigned  in  order  that  the  direct  and  indirect  costs  of 
castings  of  various  sizes  and  complexity  may  be  equitably  computed 
on  a  per  pound  basis. 

193.  The  value  of  the  output  of  the  foundry,  as  evidenced  by  the 
credit  memoranda,  shall  be  deducted  daily  from  the  yard  indeterminate 
charges  as  provided  in  paragraph  133,  treated  as  manufactured  under 
Title  Z,  and  reported  as  such  on  the  reports  of  expenditures. 

194.  Special  cost  records  shall  be  maintained  for  the  foundry  on  8 .  and 
A.  Forms  286a,  286b,  286c,  286d. 

196.  The  paint  factory,  gas-manufacturing  plant,  galvanizing  plant, 
ropewalk,  clothing  factory,  coffee  roaster,  smelting  shop,  ropewalk. 
wire-rope  mill,  and  tool-manufacturing  shop  shall  be  known  as  Title  Z 
shops,  and  their  operations  shall  be  accounted  for  similarly  to  the 
foundry.  Other  manufacturing  shops  may  be  similarly  operated  sub- 
ject to  approval  of  Bureau  of  Supplies  and  Accounts. 


CHARGES  TO  EXPENSE  v.  PRODUCTIVE  JOB  ORDERS. 

201.  In  general,  no  charge  shall  be  made  to  shop  expense  which  can 
properly  be  lodged  against  a  productive  job  order.  Supervision  shall 
always  be  charged  to  shop  expense. 

202.  With  the  exception  of  draftsmen  (section  042)  and  estimators  and 
planners  (section  043),  all  charges  described  under  the  general  expense 
groups  shall  invariabh^  be  charged  to  general  expense.    While  on  occa- 

(143) 
(7-26-16) 


ACCOUNTIKG  INSTRUCTIONS. 

gions  this  j)ractice  may  conflict  with  the  principle  that  direct  charges, 
where  possible,  give  better  cost  data  than  general  charges  distributed 
indirectly  to  cost  of  work,  it  is  important  in  the  case  of  the  general 
yard  service  activities  that  their  expense  be  properly  compiled,  not 
solely  for  the  pu]*po8e  of  determining  its  incidence  to  work,  but  also  for 
the  purpose  of  rendering  available,  for  administrative  purposes,  sta- 
tistics as  to  maintenance  and  operation  cost  of  these  departments  which 
shall  be  full  and  complete,  and,  where  applicable,,  statistics  as  to  out- 
put and  unit  cost  of  same. 

203.  The  distribution  of  indirect  expense  to  individual  jobs  will,  under 
any  system,  result  in  inequalities,  and  no  attempt  to  rectify  them  in  the 
case  of  general  expense  by  charging  direct  to  job  orders  is  likely  to 
offset  the  disadvantages  which  would  result  from  the  diffusion  of 
general-expense  charges,  which  under  the  system  in  effect  prior  to 
1915  was  so  marked  as  to  make  it  practically  impossible  to  determine 
what  the  yards  were  spending  for  transportation,  power,  administration, 
and  supply  expense.  It  is  also  to  be  noted  that  in  charging  general 
expense  direct  to  job  orders  the  charge  would  be  incorrect  in  that  in 
most  cases  only  operating  expenses  could  thus  be  charged. 

204.  Special  adjustments  are  possible  in  the  case  of  power  and  trans- 
portation which  are  a  proper  charge  to  other  departments  of  the  Grov- 
emment,  etc.,  by  the  method  prescribed  in  paragraphs  244  and  254. 

205.  An  exception  to  the  foregoing  exists  in  the  case  of  drafting  work. 
It  is  possible  by  other  means  than  by  clearing  drafting  charges  through 
the  expense  accounts  to  determine  the  total  cost  of  drafting;  and  pro- 
vision IS  made  in  the  classification  of  accounts  for  the  charging  of  the 

?ay  of  draftsmen  direct  to  productive  job  orders  wherever  practicable, 
his  also  applies  to  planners  and  estimators. 

CONSTRUCTION  OF  ACCOUNT  NUMBERS. 

211.  Account  numbers  are  constructed  on  the  Dewey  decimal  system. 
The  standard  account  designation  contains  four  elements,  a  fifth  ele- 
ment bein^  standard  for  Leave,  holiday,  and  disability,  under  class 
1,  and  in  the  case  of  account  numbers  under  class  0,  Miscellaneous 
labor  and  supplies,  in  order  to  show  the  charges  in  greater  detail. 


0411 

0346 

X956 


First  element, 
nonproducing 
or  producing. 


General  expense. 

do 

Shop  expense 


Second  element, 
group. 


Administration. . . 

Power 

Special 


Third  element, 
section. 


Clerical 

Air 

Dry  docks.... 


Fourth  element,  class. 


Losses  and  gratuities. 
Machinery,  etc. 
Do. 


212.  When  greater  detail  is  desirable  for  local  information,  the  expan- 
sion should  always  be  accomplished  by  adding  figures  1,  2,  etc.,  at 
the  end  of  the  standard  number  appearing  in  the  Detailed  classification. 

(114) 
(7-26-16) 


ACCOTTNTING  INSTETJCTIONS. 

This  will  insure  the  standard  four  or  five  eU-nieut  root  always  retain- 
ing its  significance  and  being  readily  translatable;  furthermore,  where 
tabulating  machines  are  used,  all  figures  punched  in  the  four  standaid 
columns  will  always  have  the  same  sit^nificauce,  and  the  compilatior* 
of  charges  to  the  standard  niimbor  can  ^e  r'\idily  made  by  sorting  ior 
the  standaid  eiemeniB  only. 

213.  Thense  of  accounts  containing  more  than  five  elements  is  cum- 
bersome and  should  be  avoided,  if  imicticablc  Detaild  of  expense 
relating  to  such  objects  as  repairs  to  mairhines.  etc.,  will  reqi  ire 
reference  to  auxiliary  job  num()er  (jr  inveniory  luiniber,  as  even  a  <*om- 
paratively  brief  series  of  such  itciii.s  of  work*  coi.ld  not  he  ombo<iied 
in  the  account  designations  without  excessive  expansion  of  the  ele 
ments,  since  a  single  element  v.  ill  provide  f<»r  only  nine  variationn. 


MAXIMUM  GROUP  CLASSIFICATION. 

221.  The  group  and  section  classification  of  nonproducing  activities 
appearing  at  page  22  of  the  Detailed  Classificarion  of  Industrial  Ac- 
counts is  standard  for  all  industrial  yards  without  exception. 

222.  The  sections  listed  in  the  group  classification  of  producing  shops 
appearing  at  page  23  of  the  DelaileJ  Classiticaiion  of  Indusirial  Ac- 
counts are  those  approved  for  the  majority  of  the  industrial  yards.  A 
full  list  of  sections,  any  of  which  may  be  adopted  by  specific  authority 
of  the  Bureau  of  Supplies  and  Accounts,  is  as  follows: 


1.   0.  Structural. 

1.  Plate  and  angle,  M. 

2.  Chippers,   calkers,   drillers, 

and  riveters,  L. 
3. 
4. 

5.  Laying  out  and  templating 

H,  inside. 

6.  Fitting  and  bolting  H,  out- 

side. 

7.  Sheet  metal  work,  M. 

8.  Sheet  metal  work,  H. 

9.  Wire  work,  M  and  H. 
3.   0.  Macliine  shops. 

1.  Boring  mills. 

2.  Lathes. 

3.  Auto  and  turret  lathes. 

4.  Milling. 

5.  Drilling  and  punching. 

6.  Planers,  shapers,  and  Blot- 

ters. 


•  2. 


7. 
8. 
9. 


Machinists,  H. 


0.  Smith  work  and  spec.  huU. 
Angle  .smith. 
Drop  forge. 
Ship  f^miih. 

Gas  manufacluring. 
Gas,  cutting  and  welding- 
Ciah  anizing  shop. 
Nifkel  or  electroplating. 


1. 
•> 

3. 
4. 
5. 
6. 
7. 
8. 
9. 


0.  Boiler  shop. 

1.  Boiler  makers,  M, 


o 
3. 


4.  Boiler  makers,  II. 
5. 


54965—16-- 


-10 


(145) 
(7-20-16) 


ACCOTTNTINa  INSTRUCTIONS. 


5.   0. 

.  I. 
2 

3. 
4. 
5. 

e. 

7. 
B. 
9. 
7  0. 
t. 
2. 
3. 
4. 
5. 
6. 
7. 
ft. 


Electrical  and  pipe. 
Electrical  work,  M. 
Electrical  work,  H. 
Coppersmith. 


Pipe  filters. 

Plumbiug,  M. 

Plumbing,  TL 

MiscellaneoiiB  hull  work. 

Paint-ers. 

I  aborers  and  ris:crertf  outwde. 


0.  Woodwork. 

1.  Shipwright,  M. 

2.  Shipwright,  H. 
Joiners,  M. 
Joiners,  H. 
Spar  makers. 


•■.r^'s^ 


Rigging  loft. 
Sail  loft. 
Upholsterers. 


3. 

4. 
5. 
6. 
7. 
8. 
9. 
0. 
1. 

o 

3. 
4. 


Wood  calkers. 
Boat  shop. 

Bxiildin;.,'  trades. 
House  carpenters. 
Masons. 

Whari  builders. 
<  oncrete  laborers. 


9.   0. 


»7 

^. 

3. 
4. 
5. 
6. 
7. 
8. 
9. 


Foimdries  and  manufactur- 
ing. 
Foundry,  iron. 
Foimdrv,  brass. 
Foundn,',  steel. 
Pattern  .^hop. 
Dry  docks. 
Paint  manufacturing. 
Special  manuiacturing  shops 

Do. 

Do. 

?*OTK.— II— Machine  tool  work;  Iv— lix>.se  power  tool  work;  H— handwork. 

ACTUAL  SHOP  CLASSIFICATION. 

231.  The  following  shop  classification,  based  on  the  classification 
actually  in  use  July  1,  1916,  is  authorized.  Unimportant  sections 
carried  in  excess  of  this  list  shall  be  abolished.  It  will  be  noted  that 
in  some  cases  the  necessary  distinctions  between  machine  and  hand 
work  are  not  being  observed.  In  such  cases  steps  a  :Ould  be  taken 
toward  bringing  the  local  classification  up  to  the  average.  Specific 
authority  shall,  however,  in  all  cases  be  obtained  from  Bureau  of 
S,  and  A.  when  it  is  desired  to  depart  from  this  list. 


(14C) 

(7"2n-ifi) 


ACCOUNTING  INSTRUCTIONS*  . 


o 

Boston. 

• 

M 

Philadelphia. 

• 

a 

55 

• 

a 

o 

s 

1 

Mare  Island. 

Puget  Sound. 

11.  Plate  and  ansic 

12.  Chipfing, calking,  drillhiK,  and 

riveting 



Smeie 

: 

Row. 
Wire. 
Chain. 

_ 

Fl-^c. 

Coff  e. 

Clo. 

Tooi 

i 

1 
1 

Clo. 

— 

15.  Lavins;  out  and  templiting 

16.  Fitting  and  boltine.  outside  ... 

17.  Sheet  inetal ,  m  vchine 

— 

18.  Sheet  metal,  hand 

19.  "Wire  woric 

21.  Angle  smith 

22.  Droo  forcine 

23.  Ship  smith 

25.  Gas  manuiacturing: 

1.  Acetylene 

2.  Oxveen..».. 

3.  ITvdrogen 

26.  (Jas  (cut'and  weld) 

27.  Gal vani/.ing 

28.  Elect  reflating 

31.  Maf'bino  shoo 

37.  Pr  )jectile  factory 

3^S.  Machinists,  h\nd 

41.  Boiler  raaicers.  machine 

44.  Boiler  maker'>,  hxnd... 

— 

51.  Electrical,  machine 

52.  Rleetr iral ,  hand 

53.  t'opyiersmith 

56.  Pipe  fitters 

58.  numbers,  m  chine 

59.  Plumbers,  hand    

61.  Shipwrights,  machine 

62.  Shipwrights,  h  md 

63.  Joiners,  raichine 

•   — 

64.  Joiners,  hand 

63.  Spar  makers 

— 

67.  Woodcalirers 

6S.  BoiU  shap 

71.  Painters 

^ 

72.  I.aborer=(  and  riggers^  outside , . 
74.  Riguinglolt 

— 

76.  Sail  bit... 

_ 

78.  T'pholsteref s 

80.  Building  trades 

- 

81 .  House  car  |:»enters 

82.  Masons 

83.  Whorf  builders 

84.  Con  rrete  laborers 

91.  Foundry,  iron 

92.  Foundry,  brass 

93.  Foundrv.  steel 

-• 

04,  Pattern  shop. 

_ 

95.  Drv  do^ks - 

96.  Paint  manuraetliring 

1   ~~ 

97.  ManrfactuFine  3ho#s 

r 

ftS.         Do 

W.        ©a.w- 

(147) 
(7-20-l(;.) 


ACCOTTNTING  INSTRTTCTIONS. 


TRANSPORTATION. 


241.  The  wages  of  team<?ters,  motor-truck  operators,  locomotive  and 
train  crew.s,  etc.,  engaged  in  the  original  delivery  of  stores  purchased 
under  naval  s  jpply  account  to  the  supply  department,  in  the  handling 
of  such  stores  between  the  supply  department  and  ships,  or  from  supply 
department  to  transportation  companies  for  shipment,  or  from  supply 
department  to  yard  department  =!,  will  be  reparted  to  the  accounting 
office  as  a  direct  charge  to  Miinte nance,  Supplies  and  Accounts, 
Title  G,  and  the  appropriate  account  under  purpose  group  02— 
transportation  of  material.  Tlie  wages  of  such  teamsters,  operators, 
etc.,  when  en<j:aged  in  handlino;  stores  or  materials  purchased  under 
specific  appropriations  will  be  reported  a.^  a  direct  charge  to  the  appro- 
priation concerned.  Title  G,  and  the  appropriate  account  under  irroup 
02;  in  case  of  materials  removed  from  ships,  the  charge  will  be  made  lo 
the  appropriation  of  the  job  order  under  which  the  material  uaa  re- 
moved, and  under  Title  G  and  the  appropriate  account  under  purpose 
group  02.  The  op?rating  cost  of  delivering  rom  ships  to  the  supply 
department  stores  manufactured  for  stock  is  chargeable  to  indeterminate 
Title  G  and  the  proper  account  under  group  02. 

242.  Maintenance  of  transp  )rtation  system  is  chargeable  to  appropria- 
tions as  pro\dded  in  paragraph  132. 

243.  If  unit  prices  for  transportation  services,  ircludirg  both  mainte- 

narce  and  oporation,  are  determined  at  a  yard,  they  shall  be  used  for 
administrative  purposes  and  for  cost  purposes— i.  e.,  as  an  aid  in  the 
determination  of  the  prcper  distribution  of  transportation  expense  to 
shops,  etc.— but  in  no  case  shall  they  be  used  for  the  purpose  ol  lodging 
charges  agains;  appropriations.  Charges  to  appropriations  shall  be 
made  as  provided  above. 

244.  Transportation  shall  not  be  charged  direct  to  prodnctrv^e  job 
orders.  In  the  case  of  transportation  services  rendered  to  the  Marine 
Corps,  to  other  departments,  to  private  parties,  or  in  the  prepara- 
tion of  m.iierial  for  auction  sales,  charges  as  incurred  shall  be  made 
to  Title  G  under  transportation  numbers,  but  monthly  as  of  the  last  day 
of  the  month  they  shall  be  deducted  from  the  yard  indeterminate 
charges,  charged  to  Title  Z,  invoiced  into  store  and  stubbed  out  to  the 

E roper  job  orders.    If  such  charges  are  I  ased  on  unit  costs  they  shall 
e  arbitrarily  split  between  labor  and  material. 

POWER, 

251.  At  yards  where  not  yet  done,  the  unit  cost  of  power  shall  as  soon 
as  practicable  be  fixed  bv  local  accounting  boards,  subject  to  the  ap- 
proval of  the  Bureau  of  Supplies  and  Accounts,  on  the  basis  of  the  total 
estimated  expense  (inc.uding  depreciation^  and  output,  if  running 
at  full  capacity,  2,400  hours  per  annum.  Until  these  prices  are  deter- 
mined no  change  in  present  prices  will  be  made. 

252.  The  ctxst  of  power  will  be  transferred  to  shop  expense  on  the  basis 
of  the  actual  amount  of  power  consumed  multiplied  by  the  unit  prices. 
No  transfers  of  power  charges  will  be  made  to  general  expense  activities. 


(148) 
(7-2C-1C) 


ACCOUNTING  INSTBTTCTIONS. 

253.  The  cost  of  such  power  delivered  to  Title  G  activities  as  is  a 
proper  direct  charge  to  specific  appropriations  (i.  e.,  heat  and  light  for 
storehouses,  light  for  grounds  and  power  for  dry  docks>  will  at  the  end  of 
the  month  be  computed  at  unit  rates,  split  between  labor  and  material, 
deducted  from  the  indeterminate  expense  prorated  to  appropriations 
(thus  operating  as  a  prorated  credit  to  appropriations^  and  will  be 
reported  on  the  reports  of  expenditures  as  a  direct  Title  G  charge  to 
the  appropr  at  ions  concerned. 

264.  Power  which  is  not  a  proper  charge  against  Title  G,  i.  e.,  power 
furnished  naval  officers,  marine  ofl&cers,  marine  barracks,  hospitals,  ships 
in  commission,  private  parties,  and  other  departments  of  the  Govern- 
ment, will  at  the  end  of  the  month  be  treated  as  manufactured  under  naval 
supply  account  and  invoiced  to  the  supply  officer.  The  cost  of  such 
power,  computed  at  unit  rates,  will  be  split  between  labor  and  mate- 
rial and  reported  on  the  reports  of  expenditures  as  a  charge  against 
naval  supply  account.  The  power  invoiced  becomes  ultimately  a 
direct  charge  asainst  appropriations,  and,  where  issuable  on  stub 
requisition,  it  will  immediately  be  stubbed  from  store  to  the  proper 
appropriation  and  job  or  account.  The  cost  of  all  power  thus  invoiced 
will  be  deducted  as  of  the  last  day  of  the  month  from  the  indeterminate 
expense  prorated  to  appropriations  (thus  operating  as  a  prorated  credit 
to  appropriation?). 

PAY  AND  ALLOWANCES  OF  OFFICERS. 

261.  Pay  and  allowances  of  officers  are  chargeable  monthly  by  the 
accounting  department  to  account  0489  from  a  "Statement  of  Title  G 
pay  and  allowances  of  officers,  "  which  the  disbursing:  officer  of  the  yard 
will  furnish  to  the  accounting  officer  monthly  not  later  than  the  5th. 
No  standard  form  will  be  provided  for  this  statement.  It  will  include 
the  tDtal  amount  of  pay  and  allowances  accrued  during  the  prior  month 
for  all  officers  performing  duty  at  the  yard,  including  the  Navy  pur- 
chasing office,  whether  the  duty  is  military  or  industrial,  but  excluding 
officers  performing  duty  at  naval  hospitals,  naval  magazines,  or  any 
other  nonindustrial  station  or  activity  required  by  article  4804,  Naval 
Instructions,  to  render  separate  reports  of  expend  tures. 

269.  The  entries  made  quarterly  by  the  disbursing  officer  of  the  yard 
on  the  pay  roll  summary  (S.  &  A.  Form  61)  will  agree  under  Title  G 
with  the  aggregate  of  the  three  monthly  "Statements  of  Title  G  pay 
and  allowances  of  officers." 

TITLE  G  VOUCHERS. 

271.  All  Title  G  vouchers  pertaining  to  the  yard  are  to  be  reported 
on  the  expense  statements  from  memoranda  copies  (S.  &  A.  Form 
85d)  prepared  by  the  officer  preparing  the  original  and  furnished  by  the 
officer  paying  the  original.  The  proper  account  number  will  be  sup- 
plied by  the  accounting  officer  if  not  already  appearing  on  the  voucher. 
Care  will  be  exercised  not  to  take  up  vouchers  erroneously  inscribed 
under  Title  G  pertaining  to  magazines,  hospitals,  and  other  activities 
required  to  submit  separate  reports  of  expenditures. 

(14!)) 
(7-2(}-10) 


ACCOUNTING  INSTRUCTIONS. 

272.  When  tlie  expense  statements  are  prepared,  all  vouchers  then  in 
hand  will  be  taken  up.  The  Bureau  of  Supplies  and  Accounts  \Fill 
fon^-ard  to  the  yard  a  raonthlj;  "Abstract  of  Title  E  and  G  vouchers" 
pertaining  to  the  yard.  Missing  Title  G  vouchers  will  be  traced  by 
the  yard  and  taken  up  in  subsequent  months.  The  preparation  of 
expense  statements  wiU  not  be  delayed  to  await  receipt  of  abstract  or 
to  trace  missing  vouchers.  Title  E  vouchers  will  be  taken  up  on  the 
plant  account  (see  par.  413). 

EXPENSE  DISTRIBUTION. 

281.  The  expense  of  the  general  secticn  of  a  grcup  shall  be  distrib- 
uted monthly  to  specific  sections  of  the  grcup  en  an  equitable  basis, 
prior  to  the  preparation  of  the  expense  statements. 

282.  The  cost  of  power  used  by  shops  shall  be  distributed  monthly 
to  shop  expense  on  the  basis  of  actual  consumption  at  unit  prices  fixed 
as  provided  in  paragraph  251 .  Power  expense  unabsorbcd  by  unit 
prices  shall  be  regarded  as  military  expense  and  shall  not  be  distributed. 

283.  General  expense  other  than  power  shall  be  split  monthly 
between  military  and  industrial  and  the  industrial  portion  distributed 
to  shop  expense  by  fixed  percentages,  periodically  ad  usted,  which 
shall  be  estimates  of  the  servdce  rendered  each  picducing  section 
based  on  records  and  studies.  In  determining  the  split  between 
industrial  and  military,  the  expense  of  fleet  fuel  supply,  military 
activities  and  unoccupied  building  ways  shall  be  100  per  cent  military, 
tool  shop  and  occupied  building  ways  100  per  cent  industrial,  and  the 
remaining  expense  shall  be  split  by  fixed  p^centages,  periodically 

V  adjusted,  based  on  records  and  studies. 

.      284.  Any  change  in  percentages  shall  be  subject  to  approval  of 
Bureau  of  Supplies  and  Accounts, 

285.  Expense  incurred  under  one  general  group  shall  not  be  dis- 
tributed to  the  expense  of  another  geneml  grcup,  e.  g.,  power  furnished 
the  supply  department  shall  be  reported  as  power  (although  charged 
to  Maintenance,  S.  &  A.,  as  provided  in  par.  253). 

BOARDS  ON  EXPENSE  DISTRIBUTION. 

291.  At  each  of  the  industrixil  yards  the  commandant  shall  appoint 
A  permanent  board  of  officers,  representing  the  various  departments, 
which  shall,  whenever  necessary,  make  recommemlations  a^  to  changes 
in  the  percentages  to  be  used  for  expense  distribution  and  on  such 
other  accounting  matters  as  may  be  referred  to  it. 

PLANT  ACCOUNT— ADDITIONS  AND  BETTERME^^TS. 

801.  The  plant  account  eervea  as  an  instrument  for  di.stiibuting  in  an 
.  equitable  manner  to  the  cost  of  work,  through  depreciation,  the  cost 
of  additions  and  betterment*!,  the  expense  of  which  in  so  great  and  the 
life  of  which  is  so  long  that  a  chaj-ge  to  current  maintenance  would  be 
inequitable.  The  detailed  inventory  serves  as  a  record,  for  the  infcw- 
mation  of  the  administrative  olficiais,  and,  in  ao  far  ae  is  practicable, 
for  the  establishment  of  accountability  for  property.     In  the  produc- 

(15U) 
(7-2G-10) 


ACCOUNTING  INSTRUCTIONS. 

tion  factor  system  of  determining  the  incidence  of  indirect  expeuae  tiie 
plant  inventory  also  serves  a  highly  important  purfwse,  being,  in  fact, 
its  most  essential  feature,  whereby  the  nonprodu(;tive  expense  of  idle 
utilities  may  be  segregated  from  the  expense  incident  to  production. 

302.  Charges  to  plant  account.  Title  E,  shall  be  restricted  to  expendi 
tures  for  new  items  of  plant  under  class  2 — Land  and  appurtenanqeS) 
class  3 — Buildings  and  structures,  class  5 — Plant  appliances,  class  6— 
Machinery  and  machine  tools,  and  to  expenditures  for  betterments  un- 
der the  classes  named.  All  charges  in  connection  with  class  4 — Mis- 
cellaneous equipment,  class  7 — Portable  power  tools,  and  class  8— Loose 
and  hand  tools  shall  bo  made  to  shop  or  general  expense.  Title  G 
When  typewriters,  computim«;  machines  and  motor  vehicles  are.  ex- 
changed for  new  machines,  the  amount  paid  in  cash  shall  be  changed 
to  lltle  G  instead  of  to  Title  E. 

803.  The  following  (iefinition  of  betterments,  as  prescribed  by  the 
Interstate  Commerce  (commission  for  teleplione  companies  (Uniform 
System — First  Issue,  Jan.  1,  1913,  p.  32),  is  adopted: 

"Betterments are  meclianical  changes  in  structures,  fa(  ilitien,  or 

equipment  wliicli  have  as  their  primary  aim  and  result  the  making 

of  the  properties  ai/ected  more  useful  or  of  greater  capacity  than 

they  were  at  the  time  of  their  installation  or  acquisition.     The  cost 

of  such  portion  only  of  the  changes  incident  to  betterments  as  will, 

when  adcled  to  the  original  cost  of  the  property  bettered,  give  tne 

cost  of  replacement  or  reconstruction  in  present  condition  of  the 

property  as  bettered  should  be  charged  to  [plant  account].    The 

remainder  of  the  cost  of  the  change  should  be  classed  as  a  repair 

and  be  charged  to  the  appropriate  operating  expense  accountf?.'* 

304.  A  common  commercial  method  of  arriving  at  the  extent  ct  a 

betterment  in  tlie  case  of  productive  machinery  is  to  <'apitalize  the 

annual  estimated  reduction  in  operating  costs  due  to  such  betterment 

For  example,  if  money  is  ^^  orth  5  per  cent  and  it  is  estimated  that  cpef- 

ating  expenses  \nll  be  re  luced  $50  per  annum  by  the  redesigning  ofja 

machine  tool,  the  amount  (chargeable  to  Title  E  would  be  (50  divided 

by  0.05)  $1,000,  regardle:<^  of  whether  it  cost  $2,000  or  $10,000  to  effect 

the  reduction  in  expenses. 

3D5.  The  criterion  in  deciding  whether  or  not  outlays  for  plant  repaii'S 
are  properly  chargeable  to  Title  E  is  whether  the  expenditures  result 
in  making  the  efficiency  of  the  unit  affected  greater  as  regards  in- 
creased out])ut  or  decreased  operating  expenses  than  when  first 
installed.  The  amount  of  money  spent  or  the  extensivenes^  of  tlie 
repair  should  not  necessarily  be  the  deciding  factor. 

396.  While  the  accounting  instructions  specifically  restrict  ('barges 
to  Title  E  to  additions  or  b(3tterments,  it  may  be  advisable  at  times  to 
charge  extensive  repairs,  such  as  the  complete  renewal  of  the  planking 
of  a  wharf,  or  the  renewal  of  20,000  or  30,000  square  yards  of  pavini?. 
etc.,  to  Title  E  in  order  to  avoid  undue  liuctuotions  in  the  annual 
charges  to  the  expense  accounts. 

307.  In  order  to  avoid  iudating  the  plant  account  v,ith  items  (jrrono 
ously  charged  as  betterments,  close  scrutiny  of  the  titles  under  which 
plant  job  orders  are  issued  will  be  made  at  time  of  issue.     At  time  of 
■  completion  such  value  on  job  orders  under  Title  E  as  should  not  be 

(151) 
(7-20-1(5) 


ACCOUNTING  INSTRUCTIONS. 

'fcauen  up  on  the  plant  account  will  be  ti*ansferred  to  Title  G.  I!  the 
'amount  to  be  transferred  to  Title  G  is  in  excess  of  the  charges  to  the  job 
for  the  current  month,  necessary  adjustments  shall  be  made. 
,  308.  In  order  that  job-order  records  may  be  complete,  transfers  to 
title  G  will  appear  on  the  Title  E  job  orders  as  a  memorandum  only, 
as  follov.a: 

^ reported  under  Title  E. 

S reported  under  Title  G. 

A  ducumy  job  order  will  be  issued  under  Title  G  in  the  accounting 
office  to  take  the  transfer  for  the  purpose  of  compiling?  the  Reports  of 

-  Expenditures,  but  for  no  other  purpose.     This  job  order  will  be  marked : 
'  Part  of  Job  Order  No.  i insert  Title  E  job  number)." 
309.  New  property,  additional  outlav  for  installation,  see  paragraph 

.  413. 

PLANT  ACCOUNT— DISPOSITIONS. 

321.  \Mien  siuveya  are  called  on  plant  articles,  the  survey  board  shall 
.  make  rep<irt  on  S.  and  A.  Form  No.  154-3  and  s'.iall  state  final  disposi- 
tion in  order  that  subsequent  survey  in  the  survey  account  T^  ill  be 
unnecessary.  After  survey,  all  plant  articles  shall  be  invoiced  into 
the  survey  account  for  final  disposition.  All  such  invoices  will  be 
prepared  by  the  accounting  department  and  taken  up  by  the  supply 
officer  in  the  sur\'ey  account  The  supply  officer  shall  not  accept 
invoices  orinnating  else'v^here  than  in  the  accounting  department. 
Articles  will  be  invoiced  into  store  at  the  value  set  by  survey,  except 
as  provided  in  para^rrapli  327 

322.  Where  destruction  of  plant  values  is  involved,  thou  eh  the 
property  is  not  physically  turned  into  store,  as  in  the  case  of  buildings, 
piers,  etc  .  totally  or  partially  burned,  torn  down,  etc  ,  the  accounting 

[  officer  will  be  notified  in  order  that  his  ledgers  may  be  adjusted  as  per 
journal  voucher  No   6. 

323.  Where  articles  under  classes  4,  7,  and  8  are  invoiced  into  store 
no  plant-account  transactions  in  the  accounting  department  are  in- 
volved. 


(7-2'J-lu» 


ACCOTJNTINQ  INSTRUCTIONS. 

.  324.  .\t  the  conclusion  of  a  sale,  the  supply  officer  will  })repare  a 
statement  showing  the  inventory  number,  name,  first  cost,  and  amount 
realized  on  each  item  in  class  5  (plant  appliances)  or  class  6  (machinery 
and  machine  tools).  A  copy  of  this  statement  will  be  furnished  the 
accounting  officer  and  a  copy  forwarded  to  the  Bureau  of  Supplies  and 
Accounts  in  order  that  a  notation  may  be  made  on  the  appropriate 
inventory  cards. 

826.  In  cases  where  a  survey  of  depreciable  plant  items  is  canceled 
and  the  items  returned  to  the  plant  account  after  having  been  taken 
up  in  the  survey  account,  the  sipply  cfiicer  will  invoice  the  items 
from  the  survey  account  at  first  cost  to  the  accounting  officer,  who 
will  revars^  tha  prior  entries  in  the  prop3rty  and  general  hnlgers.  car- 
rying the  item  on  his  ledgers  at  the  same  value  as  before  the  survey 
occurred . 

326.  Transfers  of  plant  property  between  yards  will  be  carried 
through  the  survey  and  used  material  accounts  and  stu})bed  out  from 
the  latter  by  tie  receiving  yard. 

327.  In  case  of  transfer  of  plant  items  under  classes  5  and  0  bptween 
yards,  the  transferring  yard  will  invoice  the  property  at  firef  cost 
value  (with  a  notation  s' owing  appraised  value  and  a  notation  "Stub 
out  at  first  cost  value."  see  par.  328,  Manual  for  Accounting  Officers). 
The  transferring  yard  will  prepare  special  journal  vouchor,  as  follows: 

Dr.  Estimated  deterioration  of  plant  (with  tho  estimated  dete- 
rioration to  the  end  of  the  fiscal  year  of  transfer). 

Dr.  Appraised  value  of  plant  (with  the  appraisfil  value  of  the 
item  at  end  of  fiscal  year  of  transfer). 
Or.  First  cost  of  plant  (with  first  cost  of  item). 

328.  In  ca«e  of  transfer  of  plant  items  under  claA-^es  5  aiul  (i  the  re- 
ceivine:  yard  will  stub  tie  property  out  at  first  cost  value,  clmr..'ing 
cost  of  installation  to  Title  G,  and  will  immediately  <iepreciate  the 
property  by  special  journal  voucher  as  follows: 

Dr.  First  cost  of  plant  (with  first  cost  of  item). 

Cr.  Appraised  value  of  plant  (with  the  appraised  vahu'  f>f 

the  item  at  end  of  Hscal  year  of  receipt). 
Cr.  Estimated  dateri oration  of  plant  (wit?i  theesTimaled  de- 
terioration to  the  end  of  the  fiscal  >ear  of  rpceipl). 

PLANT  ACCOUNT— DEPRECIATION. 

341.  Navy  yard  depreciable  property  consists  oi  class  2  L:^ml  and 
appurtenances  (except  dry  land  and  water  rights),  class  3  -Huildin;;.2s 
and  structures,  class  5 — Plant  appliances  (except  t^^io vvrilers,  coni- 


(7~2«-10) 


:]h 


AC€oirsrTi]r&  in^teuctiovs. 

putiug  machines,  aud  motor  vehicles),  class  ti — ^jViachinery  and  raadiiue 
tools. 

842.  Typewriters,  computing:  machines,  aud  motor  vehicles  (clafis  5) 
will  be  accoimted  for  in  accordaace  with  Article  I,  4571  etseq.  These 
appliances  will  be  -carried  on  the  plant  account  at  all  times  at  (iret  ooet. 
no  allowance  bein^  made  for  detf^rioration. 

343.  Depreciation  is  used  primarily  to  equalize  overhead  charges. 
If  a  yard  coiisisted  of  numerous  items  of  plant  of  small  value  wliich 
were  constantly  being  replaced,  a  depreciatioB  account  would  be  umiec- 
essary,  as  every  acquisition  of  property  intended  to  i-eplace  a  similar 
item  could  be  charged  directly  to  Title  G.  This,  to;j:ether  Avith  the 
fact  that  the  plant  records  would  be  unwieldy  and  the  inventories 
impracticable,  is  the  reason  for  not  setting  up  depreciation  reserves  for 
property  iu  classes  4,  7,  and  8.  Depreciation  in  its  broadest  aspects 
consists  of  several  elements,  viz :  (a)  Wear  and  tear;  (b)  oeneral  decay; 
(c)  obsolescence;  (d)  inadequacy;  and  (i)  accidents.  Repairs,  con- 
stantly beina:  made  in  every  plant,  are  intended  to  offset  weajr  and  tear. 
While  wear  and  tear  is  in  the  nature  of  depreciation,  the  expenditures 
incurred  to  (^iTnet  this  element  continue  about  the  same  yeax  after  year 
and  are,  therei'ore,  cliarsreable  directly  to  Title  G  and  are  not  included 
in  the  depreciation  allowance.  The  remaining  elements  can  not  be 
offset  by  repairs  but  require  the  replacing  of  the  entire  unit. 

344.  Depreciation  is  computed  on  remaining  values;  that  is.  begin- 
ning with  the  original  investment  a  constant  percentage  is  charged  off 
each  year  on  the  decreasing  balance  (appraised  value)  until  it  is  finally 
disposed  of.  Estimates  of  scrap  value  (par.  374),  together  with  esti- 
mated life,  year  of  installation,  and  first  cost  of  an  item,  furnish 
the  information  necessary  to  compute  the  appraised  value  from  the 
standard  depreciation  tables  and  curves  as  follows: 

346.  Annually  on  July  1  the  predicted  appraised  value,  iis  of  the 
end  of  the  fiscal  year  then  beginning,  computed  from  the  standard 
depreciation  curves  and  tables  for  eacli  item  of  depreciable  proj^erty 
(i.  e.,  class  2,  except  dry  land  and  water  rights,  classes  3,  5,  and  6), 
will  be  entered  on  the  individual  inventory  cards  opposite  the  legend 
"appraised  value,  19  (numeral  of  fiscal  year  then  beginning),"  One- 
twelfth  of  the  difference  between  this  figure  and  the  appraised  value 
19  (numeral  of  fiscal  year  just  ended)"  on  all  items  of  depreciable 
property  will  be  charged  off  monthly  during  the  fiscal  year  on  the 
expense  stat<»ments  and  carried  tlirough  the  proj^erty  ledger  and 
general  ledger  as  i)er  monthly  journal  voucher  No.  3  (see  par.  431). 

346.  In  case  the  estimated  life  of  a  piece  of  property  is  30  years  or 
less,  the  appraised  value  can  be  determined  from  tlie  depreciation 
table  as  follows: 

First  cost $1, 000 

Year  installed 1910 

Estimated  life 20 

Scrap  value 10% 

Appraised  value,  1915 $560 

The  appraised  vidue  was  determined  as  follows:  1915  — 1910=5=num- 
ber  of  years  of  service.     Referring  to  the  table,  the  appraised  value 

(7-20-10 


ACCOTTKTING  IlffSTRUCTIOHS. 

at  the  end  of  five  years  is  56  per  cent  of  first  cost.  1,000X0.56=560, 
appraised  value  1915. 

S47.  In  case  the  estimated  life  is  greater  than  30  years,  the  appraised 
value  can  be  determined  from  the  depreciation  curves  as  follows: 

.     First  cost ?200, 000 

Year  installed 1907 

Estimated  life 80 

^^crap  va'ue 10% 

Appraised  value,  1915 $158,000 

The  appraised  value  was  determined  as  follows:  1915  — 1907 =8=num- 
ber  of  years  of  service:  8-f-SO  — rV=poriion  of  estimated  life  already 
gone.  Referring  to  the  curve  marked  10  per  cent,  it  is  noted  that  the 
appraised  value  in  1915  is  about  79  per  cent  of  the  first  cost;  200,000 X 
.79=158,000,  appraised  value  1915. 

846.  The  curves  should  be  used  in  all  cases  where  scrap  values  are 
other  than  5,  10,  or  20  per  cent,  as  the  tables  pro^dde  only  for  the  three 
classes. 

349.  No  general  rule  can  be  used  in  the  determination  of  the  elements 
upon  which  depreciation  is  based.  Much  depends  upon  the  way  the 
proi)erty  is  used  and  cared  for.  The  life  of  a  lathe  in  one  plant  may 
be  29  years;  in  another  the  same  lathe  may  be  out  of  commission 
in  10  years.  For  the  present,  and  until  better  data  is  obtainable 
from  yard  records,  the  following  general  figures  for  estimated  life,  in 
years,*  will,  for  the  sake  of  uniformity,  be  used: 

Class  2 — Land  and  appurtenances:  Scrap 
Unimproved  land,  no  depreciation.                             Years,     value. 

Paving  and  sidewalks,  about 40  10% 

Tracks £0  20 

Brid^'es 40  10 

Piers  and  sea  walls 100  10 

Boundary  walls  and  fences 100  10 

Class  3 — Build inrjs  and  structures: 

Stone  and  concrete 100  10 

Brick  and  steel 80  10 

Wood  or  corrugated  iron 40  10 

Drydocks 100  10 

Class  5 — Plant  appliances: 

Live  .stock  and  vehicles , 16  5 

Railroad  rolling  stock 20  10 

Tugs,  lighters,  floating  cranes,  etc 25  10  to  20 

Class  6 — Machine  tools: 

(a)  Heavy  tools — especially  of  intermittent  service    30  10 
lb)  All  except  special  tools  in  (a)  or(c).    This  class 
will  comprise  perhaps  80  per  cent  of  all  ma- 
chine tools 16  10 

(c)  Small  or  lightly  constructed  tools 8  10 


(inr.) 
(7  20-1 « I 


1;^ 


ACCOUNTING  INSTRUCTIONS. 
PLANT  ACCOUNT— INVENTORY  CARDS. 

361.  The  inventory  and  appraisal  of  yard  property  will  be  recorded 
on  plant  inventory  cards  (S.  &  A.  Form  38).  Property  of  the  Marine 
Corps,  equipment  and  outfits  pertaining  to  receiving  ship  activities, 
articles  in  store,  and  consumable  supplies  shall  be  excluded. 

332.  All  property  will  be  divided  into  the  seven  ph^^sical  classes 
described  in  detail  at  pages  18-21  of  Detailed  Classification  of  Indus- 
trial Accounts,  and  a^  furtl  er  indicated  in  the  Index  to  Physical 
Classification  at  pages  95-118,  as  follows: 


Class 
No. 


Land  and  appurtenances 

Buiidinets  and  structures 

Misce  laneous  equipment 

Plant  app.iances 

Machinery  and  machine  tools 

Portable  power  too's , 

Loose  and  hand  tools 


Color  bor- 
der on 
cards. 


Brown. 

Red. 

Green. 

Grav. 

Black. 

Blue. 

Purple. 


863.  Property  will  also  be  classified  under  the  purpose  groups  pre- 
scribed at  pages  22-23  of  Detailed  C  lassification  of  Industrial  Accounts 
and  as  furti  er  indicated  under  the  various  shop  and  general  expense 
accounts  (pp.  25-5»3). 

364.  Cards  for  class  4 — Miscellaneous  equipment,  class  7 — Portable 
power  tools,  and  clan's  8 — Loose  and  hand  tools  will  be  kept  as  follows: 
One  card  coveriiifT  the  total  first  cost  of  each  of  these  three  classes  in 
each  building  will  be  kept,  no  itemized  list  of  articles  being  required 
(i.  e..  for  each  building  containing  equipment  there  will  be  one  green 
card,  for  each  bu'lding  containing  portable  power  tools  there  will  be 
one  blue  card,  and  for  each  building  containing  loose  and  hand  tools 
')ne  purple  card).  A  distribution  of  the  value  by  sections  will  be 
shDwn  01  the  bvk  of  tho  card.    No  entries  on  the  face  of  these  cards 

are  necessary,  except  a-;  follows:    Location  (building  No. );  first 

cost ;  grfuip  Nos ;  description  (miscellaneous  equipment 

or  p  )rtable  pjwer  tools  or  loose  and  hand  tools).  As  all  additions  to 
plaat  undar  tli?:^??  clashes  are  chir..'oable  to  expense,  no  depreciation  is 
chirg(Kl  on  su'^li  property,  and  the  f-ards  will  after  original  preparation 
remain  uachan2:cd  by  reason  of  acquisitions,  dispositions  or  deprecia- 
tiou,  un+il  sii'-h  time  as  it  i.s  deemed  advi.sable  to  have  a  general  reap- 
praisal (vsoe  pp.  10-21.  Detailed  Ola^Hifi cation  of  Industrial  Accounts). 

385.  Separate  cards  will  he  kf;pt  for  all  individual  items  of  plant 
undf^r  fla.sH  2-  Lmd  and  appatenances;  class  3 — Buildings  and 
struct!.!res;  ('!:i«^.s  5  -Phnt  appM;i"«'03:  a?^d  class  6-Macbinery  and 
midline  tjols.  The  acomiling  dL^pirtment  will  be  responsible  for  a 
Hvstcm  of  (•  )ntinno'is  iuventDrv  on  these  items.  A  new  card  will  be 
opened  for  f'lK.'h  •iffjiii^itiou  to  the  plant  undor  these  classes,  and  three 


ACCOUNTING  INSTRUCTIONS. 

copiesofsime  will  b3  forwarded  to  the  Bureau  of  Supplies  and  Accounts 
with  the  monthly  journal  vo  ichers  (see  pir  452).  Tarea  copies  of  each 
card  C)V  riag  p'oparty  disposad  of  will  also  be  forwarded  with  the 
jo.irnil  vouchers. 

33  i.  In  the  case  of  land  and  appurtenances,  the  following  cards  will 
be  kept: 

One  card  for  total  dry  land . 

One  card  for  total  paving. 

One  card  for  total  sidewalks. 

One  card  for  total  boundary  walls,  fences,  and  retaining  walls. 

One  card  for  all  piers. 

One  card  for  each  distriliuting  system.. 

One  card  for  total  trackage,  etc. 

367.  In  filling  out  cards  for  classes  2,  3, 5,  and  0,  the  following  instruc- 
tions will  govern : 

368.  In  general  the  upper  part  of  the  card  only  is  to  be  filled  out  at 
the  yard.  Property  should  be  listed  on  cards  with  color  borders  as 
indicated  in  paragraph  362  Ihe  principles  of  "Precision  of  measure- 
ments" should  be  followed — i.  e.,  use  only  three  significant  figures. 
Cents  should  not  be  entered 

369.  Location. — Use  building  nimiber,  or  if  the  property  is  not  in  a 
building,  then  a  location  mmiber  corresponding  to  the  latest  key  or 
marked  yard  plan  forvv  arded  to  the  Bureau  of  Supplies  and  Accounts. 

370.  (jroup  nuinbiT — Use  purpose  grovp  and  section  nvmbeis  of  the 
standard  (not  msx'mum)  list  appearing  at  pages  22-23  of  Detailed 
Classification  of  Industrial  Accounts. 

371.  Unit  number. — Unit  numbers  will  be  assigned  under  each  class 
and  section. 

372.  First  cost.-— This  shall  be  the  purchase  price  if  known,  otherwise 
the  replacement  value.  In  the  case  of  machine  tools  the  first  cost 
shall  include  cost  of  installation,  foundations,  countershafts,  motors 
and  accessories,  spares,  special  attachments,  and  tools  such  as  chucks, 
face  plates,  slide  rests,  boring  bars,  headstocks,  change  gears,  tilting 
tables,  safety  appliances,  etc..  which  are  part  of  the  equipment  of  a 
machine  tool  or  loose  power  tool  will  be  classified  as  a  part  of  the 
machine  or  other  tool  concerned. 

373.  Year  instnlled. — This  shall  be  the  year  in  which  the  item  was 
first  ready  for  use. 

374.  Es(iviat£d  life  and  scrap  lalue. — The  estimated  life  of  a  piece 
of  property  ie  the  total  number  of  years  of  useful  service — beiner  the 
elapsed  time  between  date  of  installation  and  the  probable  date  when 
it  will  be  obsolete,  sold,  or  scrapped.  Estimates  of  scrap  value  will  be 
recorded  on  the  line  with  estimated  life  in  terms  of  a  percentage  of 
first  cost — i.  e.,  1,  o,  10,  20,  or  40. 

376.  Appraiaed  value. — See  depreciation,  paragrapl  s  341  et  seq. 

376.  Description  and  size. — Enter  the  generic  name  of  the  item  of 
plant,  such  as  lathe,  milling  machine,  etc..  followed  by  a  brief  de- 
scription. The  size  of  a  machine  shall  be  construed  as  the  largest 
piece  of  work  that  it  is  capable  of  accommodating.  For  example,  the 
dimensions  which  chiefly  limit  the  applicability  of  an  ordinary  planing 

(157) 
(7-26-lG) 


ACCOUNTUrO  INSTRUCTIOnS. 

machitte  are  the  width  between  standard??  and  the  height  to  which 
the  cross  slide  can  be  raieed.  The  len2;th  of  the  bed  and  the  extent  of 
its  traverse  (or,  in  other  words,  the  greatest  length  of  cut  tliat  can  be 
taken)  should  also  be  noted  in  giving  the  size  of  a  machine  of  this  type. 

377.  Maice. — This  is  self-explanatory. 

378.  Reference  number. — The  reference  number  should  be  the  number 
on  metal  tag  or  label  upon  the  machine,  if  anv.  If  no  label  plate, 
use  number  on  official  plan  of  shop.  Steps  should  be  taken  to  tag  all 
property,  except  hand  tools  and  small  items  of  equipment.  Owing 
to  the  use  of  statistical  machines,  the  use  of  letters  as  a  part  of  the  in- 
ventory number  is  awkward  and  should  if  pos.Hible  be  avoided. 

379.  Drill. — Enter  in  this  space  the  kind  of  power  transmission 
use  I — belt,  motor,  oil,  air,  steam,  etc. 

380.  Power  consumed — horsepower  per  hour  (esliniatcd). — This  means 
the  power  consumption  of  the  producing  unit  vvhen  occupied  one 
hour  on  average  work,  assuming  no  intermissions  due  to  lack  of  work 
but  simply  those  due  to  ^tting  up  work,  etc.  Power  in  the  shape  of 
electricity,  steam,  air,  or  fuel  should  be  converted  into  horsepower 
hours  by  the  following  arbitrary  rules: 

Electricity — multiply  the  kilowatts  per  hour  by  1.34. 
Steam,  multiply  pounds  used  by  0.05. 
(^ompressed  air— multiply  cubic  feet  used  by  0.0025. 
Coal — multiply  pounds  used  by  0.5, 
Oil — multiply  pounds  used  by  0.7. 

tSl.  If  power  tests  are  made  on  various  types  of  machines,  allow- 
ances must  be  made  for  differences  between  the  class  of  work  handled 
at  time  of  test  and  the  average  work  handled  by  the  machine,  as  well  a» 
for  the  normal  intermissions  in  handling  work  when  fully  occupied — 
i.  e.,  intermissions  due  to  setting  up  the  work,  etc.  (which  range  from 
10  or  20  to  70  or  80  per  cent  of  the  occupied  time),  but  not  due  to  lack 
of  work.  \Miere  practicable  a  rough  check  on  the  estimated  power 
consumption  of  the  machines  in  a  shop  may  be  had  by  maintaining 
for  a  certain  period  a  record  of  the  time  each  machine  was  occupied, 
multiplying  in  ea(;h  case  by  the  estimated  consumption  and  checking 
the  total  with  the  total  power  delivered  to  the  shop  us  shown  by  meter 
readings  taken  at  the  beginning  and  at  the  end  of  the  period. 

S82.  Area  obstructed. — Enter  here,  in  the  case  of  machine  tools,  the 
number  of  square  feet  of  allotted  floor  space.  The  sum  of  these  areas 
for  all  the  machine  tools  in  a  building  should  equal  the  total  obstructed 
area  entered  on  the  building  card  (see  par.  383).  The  first  essential  in 
the  apportionment  of  floor  space  is  a  plan  inventory  of  the  building 
showing  the  various  machines  in  position,  (hi  this  plan  will  be  marked 
ot^  the  floor  space  required  for  each  machine,  including  in  each  case 
such  space  as  may  be  required  for  the  handling  of  the  material  being 
worked  upon  and  the  convenient  movement  of  the  operator  in  perform- 
ing his  duties.  Working  spaces  should  cover  the  entire  floor  spaee, 
except  for  such  portions  as  are  provided  few  future  additional  equip- 
ment, kfr  storage  of  completed  work  and  for  general  purposes  such  as 
offices,  tool  rooms,  toilet  rooms,  stairways,  elevator  welFs,  amd  the  like. 


(li$S> 


ACCOTTNTING  INSTRUCTIONS. 

383.  On  every  building  card,  following  the  description  and  size  of  the 
building,  will  be  entered  the  usable  floor  space  of  the  buildins — i.  e., 
total  floor  space  less  deductions  for  stairways  and  elevator  wells.  The 
obstructed  area  is  the  usable  floor  space  less  deductions  for  offices, 
general  spaces,  toilets,  etc.  On  the  back  of  the  card  will  be  shown  the 
d.stribution  of  obstructed  area,  and,  based  thereon,  the  distribution 
of  the  first  cost  to  the  purpose  groups  occupying  the  building.  The 
sum  of  the  areas  allotted  to  each  purpose  group  will  equal  the  total 
obstructed  area  of  the  building,  likewise  the  sum  of  the  obstructed 
areas  of  the  indi\ddual  machine  totals  in  a  purpose  group  will  equal 
the  area  allotted  to  ^uch  purpose  group  a«  .stated  on  the  building  card. 

384.  Namher  in  of^eratrnrj  gang  and  hnurlu  vagi  .--This  information 
mil  be  entered  on  all  cards  covering  shop  productive  machinery  and 
on  the  cards  covering  yard  transportation  appliances,  such  as  motor 
trucks,  traveling  cranes,  and  locomoti\'es.  In  cases  wheJe  a  combi- 
nation of  machines  is  used  in  performing  an  operation  the  number  of 
men  in  the  operating  gang  and  hourly  wage  will  be  noted  on  each 
machine  forming  the  battery  as  a  fractional-  part  of  the  total  number  of 
men  in  the  gang.  For  example,  if  a  gang  of  5  men  with  an  hourly 
wage  of  $1.70  serves  3  machines  the  entry  <m  (»ach  of  the  'A  machines 
forming  the  battery  would  be  1§  men  at  '$0.57  per  houir. 

386. '  Percent  axie  of  use  facto?. — On  all  machine  tool  cards  enter  under 
the  hourly  wage  a  percentage  of  use  factor  ('Jo,  75,  5C»,  2r>,  or  10  per  cent) 
to  indicate  the  estimated  average  portion  of  an  eight-hour  day  such 
machine  tool  would  be  in  use,  i  e.,  occupied  so  as  not  to  l)e  available 
for  other  work,  if  the  yard  were  working  at  f\jll  capacity,  i.  e.,.  filled 
up  with  all  .sorts  of  orders  for  which  the  yard  is  designed  and  equipped. 

PROPEIITY  (SUBSIDIARY)  LEDGER. 

401.  Property  ledgers  shall  be  maintained  on  S.  <fr  A.  l^'orms  38a  aiMl 
38b  upon  which  will  be  shown: 

(c>  Firit  cost  of  plant  in  each  charactter  class  and  purpose  group, 

controlled  by  general  ledger  account  first  cost  of  j)lant. 
(by  Estiiaated  deterioration  of  plant  in  each  character  class  and 

purpose  group,  controlled  by  general  ledger  account  estimated 

deterioration  of  plant. 
(c)  Actual  deterioration  of   j>iant   in  each  character   class   and 

purpose  group,  controlled  by  general  ledger  account  actual 

detefioratiou  of  plant. 

402.  The  account  first  cost  of  plant  in  the  property  l<jdgers  controls 
the  plant  inventory  cards.  (See  also  under  "General  ledgers,  par. 
411etseq.'") 


(7-a«t-i'iw 


p 


411. 


ACCOUNTING  INSTRUCTIONS. 


GENERAL  LEDGERS. 


The  following  accounts  will  be  maintained: 


Accounts  showing  a  debit  balance.       Accounlft  shovrlnq  u  crcih  halanct. 


First  cost  of  plant. 

Actual  deterioration  of  plant . 


Work  in  progress,  ship  con.slru(tion, 
Title  A. 

Work  in  pro«nress,  ship  repair,  Title  D. 

Work  in  progress,  ship  repair,  Title  K. 

Work  in  projo-ess,  ship  repair.  Title  P. 

Work  in  progress,  plant  additions,  Title  E. 

Work  in  progress,  miscellaneous  (work  for 
Marine  Corps,  other  government  depart- 
ments and  private  parties  and  in  can- 
nection  with  auction  s  .les). 

Work  in  progress,  manufacturing,  naval 
supply  account. 

Work  in  progress,  manufacturing,  ord- 
nance account. 

Comrleted  work. 

Naval  Establishment  charges,  Title  V. 

Military  general  expense,  Title  (1. 

Shop  expense  and  industrial  general 
expense,  Title  (J. 

Power  and  transportation  invoiced  into 
store.  Title  Z. 

Output  of  Title  Z  shops,  Title  Z. 


i    • 


Aprraised  value  of  plant. 
"Estimated  deterioration  of  platit. 
Uncompleted  work  as  of  July  1. 


Overabsorbed  indirect  expense  applied  to 

job  orders,  Title  15. 
Indirect  expense  applied  to  Title  Z  and 

miscellaneous  job  orders. 
Accrued  pay  and  allowances  of  oificers  on 

industrial  duty. 
Labor  earned  (civil  roll). 
Public  vouchers,  titles  other  than  X. 
Deprec  iation  on  plant. 
Material  issues,  naval  supply  account. 
Material  issues,  ordnance  account. 
Material  issues,  used  material  account. 
Material  issues,  provisions  account. 
Mate.lal  issi.es,  clothing  accoimt. 


(160) 
(7-20-10) 


Class  1— Scrap  credits. 


ACCOUNTING  INSTRUCTIONS. 

Accounts  showing  a  debit  balance.       Accounts  showing  a  credit  balance. 

Class  0— Direct  labor  and  n[iaterial,  Title  Z 

shops. 
Class  0— Mi.scellaneous  labor  and  consum 

able  supplies. 
Class  1 — Damage  and  waste. 
Class  1— Leave. 
Class  1— Holiday. 
Class  1— Disability. 
Class  1— Depreciation. 
Class  2— Land  and  appurtenances. 
Class  3— Buildings  and  structures. 
Class  4— Miscellaneous  equipment. 
Class  5 — Plant  appliances. 
Class  6 — Machinery  and  machine  tools. 
Class  7— Portable  power  tools. 
Class  8— Loose  and  hand  tools. 
Class  9 — Supervision — civilians. 
Class  &— Supervision— otBcers. 

Shop  expense — Direct  labor  and  material, 

Title  Z  shops. 
Shop  expense,  other  than  direct  labor  and 

material,  Title  Z  shops. 
Group  00— Grounds  and  miscellaneous. 
Group  01— Supply. 
Group  02— Transportation. 
Group  03 — Power. 
Group  04— Administration, 
Group  05— Building  ways. 
Group  06— Tool  shop. 
Group  07— Military  activities. 

412.  The  account  work  in  progress,  plant  additions,  will  control  the 
uncompleted  final  cost  records  under  Title  E. 

413.  The  amount  of  each  public  voucher  for  new  property  requiring 
additional  outlay  for  installation  will  be  noted  on  the  final  cost  record 
covering  the  installation,  and  the  amount  of  voucher  covering  pay- 
ments to  contractors  for  construction  work  will  be  noted  on  a  memo- 
randum final  cost  record.  In  either  case  the  charge  will  be  made  to 
the  account  work  in  progress,  plant  additions,  and  corresponding  credit 
made  to  account  public  vouchers,  titles  other  than  X.  After  comple- 
tion of  installation  or  of  payment  credit  will  be  made  to  work  in  progress, 
plant  additions,  and  charge  made  to  completed  work,  credit  appraised 
value,  and  charge  first  cost  and  the  appropriate  subsidiary  account  in 
the  property  ledger. 

414.  Every  charge  to  the  account  first  cost  of  plant  in  the  general 
and  property  ledgers  will  be  covered  by  inventory  cards.    The  charges 


54965—16 11 


(161) 
(7-20-16) 


ACCOITNTING  INSTEirCTIONS. 

to  first-cost  account  during  any  month  plus  the  net  increase  in  work  in 
progress,  plant  additions,  must  check  with  the  amounts  shown  on  the 
report  of  expenditures  as  a  charge  to  Title  E  (labor,  indirect,  material, 
and  vouchers). 

415.  But  one  journal  voucher  covering  all  dispositions  of  depreciable 
plant  (classes  2,  3,  5,  and  6)  occurring  during  the  month  will  be  pre- 
pared. To  the  copy  of  the  monthly  journal  voucher  forwarded  to  the 
Bureau  of  Supplies  and  Accounts  will  be  attached  three  copies  of  in- 
ventory cards  (S.  &  A.,  Form  3S),  upon  each  of  which  will  be  noted  the 
date  and  number  of  the  survey  report  and  the  appraised  value  as  set 
by  the  surveying  officer. 

416.  After  the  articles  have  been  invoiced  into  store  and  monthly 
journal  voucher  has  been  prepared,  no  further  ledger  adjustments  are 
involved  on  account  of  reappraisal  or  final  disposition  of  the  arlicles. 

417.  In  case  of  transfer  of  plant  items  under  classes  4,  7,  8  between 
yards  no  ledger  entries  are  involved  at  either  yard . 

418.  In  case  of  transfer  of  plant  items  under  classes  5  and  6  between 
yards  the  lodger  entries  prescribed  in  paragraph  120  will  be  made. 

JOURNAL  VOUCHERS. 

431.  The  following  journal  vouchers  will  be  prepared: 

Monthly  Journal  Voucher  No.  1. 

For  the  expenditures  for  labor,  material,  officers'  pay  and  allowances, 
public  vouchers  and  depreciation  charged  to  expense  accounts. 
Charge:  Expense  accounts  0  to  9. 

Credit:  Shop  expense — Direct  L.  &  M.,  Title  Z  Shops. 
Credit:    Shop  expense  other  than  d  irect  L.  &M.,  Title  Z  Shops. 
Credit:  General  expense  accounts  00  to  07. 

Monthly  Journal  Voucher  No.  2. 

For  pay  and  allowances  of  all  oflScers  on  duty  in  the  yard : 

Charge:  Shop  expense  and  industrial  general  expense  (Title  G). 
Credit:  Accrued  pay  and  allowances  of  officers  on  industrial 
duty. 
For  the  total  labor  consumed  (civil  roll) : 

Charge:  Work  in  progress  accounts,  Title  A,  etc. 
Charge:  Naval  establishment  charges.  Title  V. 
Charge:  Shop  expense  and  industrial  general  expense  (Title  G). 
Credit:  Labor  earned  (civil  roll). 
For  depreciation  on  plant: 

Charge:  Shop  expense  and  industrial  general  expense  (Title  G). 
Credit:  Depreciation  on  plant  (Title  G;. 
For  public  vouchers  paid — Titles  other  than  X : 

Charge:  Work  in  progress  accounts.  Title  A,  etc. 
Charge:  Naval  establishment  charges,  Title  V. 
Charge:  Shop  ex|)ense  and  industrial  general  expense  (Title  G). 
Credit:  Public  vouchers,  titles  other  than  X. 

(162) 
(7-26-16) 


ACCOUNTING  INSTRUCTIONS. 

For  the  value  of  material  drawn  from  store: 

Charge:  Work  in  progress  accounts,  Title  A,  etc. 
Charge:  Naval  establishment  charges,  Title  V. 
Charge:  Shop  expense  and  industrial  general  expense  (Title  G). 
Credit:  Material  issues,  N.  S.  A.,  ordnance  account,  used 
material  account. 
For  the  amount  of  indirect  expense  applied  to  job  orders: 
Charge:  Work  in  progress  accounts,  Title  A,  etc. 
Charge:  Naval  establishment  charges.  Title  V. 

Credit:  Overabsorbed  indirect  expense  applied  to  job  orders 

(Title  15). 
Credit:  Indirect  expense  applied  to  Title  Z  and  miscellaneous 
job  orders. 

Monthly  Journal  Voucher  No.  3. 

For  the  amount  of  expense  estimated  as  chargeable  to  military: 
Charge:  Military  general  expense  (Title  G). 

Credit:  Shop  expense  and  industrial  general  expense  (Title  G). 
For  the  value  of  power  and  transportation  invoiced  into  store: 

Charge:  Power  and  transportation  invoiced  into  store  (Title  Z). 
Credit:  Shop  expense  and  industrial  general  expense  (Title  G). 
For  the  value  of  the  output  of  Title  Z — Shops. 
Charge:  Output  of  Title  Z   -Shops  (Title  Z). 

Credit:  Shop  expense  and  industrial  general  expense  (Title  G). 

Monthly  Journal  Voucher  No.  4. 

For  the  value  of  work  completed  during  the  month: 
Charge:  Completed  work. 

Credit:  Work  in  progress  accounts.  Title  A,  etc. 

Monthly  Journal  Vouchers  No.  5. 

For  the  first  cost  of  property  in  classes  2,  3,  5,  and  6  acquired.    All  such 
acquisitions  will  be  carried  through  the  accounts  "Work  in  progress, 
plant  additions"  and  ** Completed  work." 
Charge:  First  cost  of  plant. 

Credit:  Appraised  value  of  plant. 

Monthly  Journal  Voucher  No.  6. 

For  one-twelfth  of  the  estimated  annual  deterioration: 
Charge:  Apprais2d  value  of  plant. 

Credit:  Estimated  deterioration  of  plant. 
For  the  first  cost  of  property  in  classes  2,  3,  5,  and  6  disposed  of: 
Charge:  Actual  deterioration  of  plant. 
Charge:  Appraised  value  of  plant. 

Credit:  First  cost  of  plant. 
Charge  or  credit:  Estimated  deterioration  of  plant. 


(1G3) 
(7-26-16) 


I 


AGCOTTNTING  INSTRTTCTIONS. 

For  the  difference  between  the  appraised  value  and  first  cost  (as  per 
inventory  card,  S.  &  A.  Form  38)  of  property  in  classes  2, 3,  5,  and  6 
disposed  of: 
Charge:  Actual  deterioration  of  plant. 
Charge:  Appraised  value  of  plant. 

Credit:  First  cost  of  plant. 
Charge  or  credit:  Estimated  deterioration  of  plant. 
For  the  actual  deterioration  on  property  in  classes  2,3,5,  and  6  disposed 
of;  i.  e.,  the  difference  between  its  first  cost  as  per  inventory  card  and 
its  appraised  value  as  set  by  the  surveying  officer. 
Charge:  Actual  deterioration  of  plant. 
Charge:  Appraised  value  of  plant. 

Credit:  First  coat  of  plant. 
Charge  or  credit:  Estimated  deterioration  of  plant. 
For  the  difference  between  the  actual  deterioration  of  property  in 
classes  2,  3,  5,  and  6  disposed  of  as  shown  by  the  survey  report  and 
the  estimated  deterioration  as  shown  by  the  inventory  card  (S.  &  A. 
Form  38).    Charge  the  account  "Estimated  deterioration  of  plant" 
if  the  deterioration  shown  by  the  inventory  card  is  greater  than  that 
shown  by  the  survey  report;  credit  the  account  if  the  reverse  is  true: 
Charge:  Actual  deterioration  of  plant. 
Charge:  Appraised  value  of  plant. 

Credit:  First  cost  of  plant. 
Charge  or  credit:  Estimated  deterioration  of  plant. 

Yearly  Journal  Voucher. 

For  the  value  of  work  in  progress  at  the  beginning  of  the  fiscal  year: 
Charge:  Work  in  progress  accounts,  Title  A,  etc. 
Credit:  Uncompleted  work  as  of  July  1. 
432.  Property  ledgers  similar  to  those  kept  at  industrial  yards  will 
be  maintained  by  the  Bureau  of  Supplies  and  Accounts.    Monthly 
journal  vouchers  covering  transactions  affecting  plant  values  will  here- 
after be  prepared  at  the  yards  in  duplicate.    A  duplicate  copy  with 
three  copies  of  inventory  cards  (S.  &  A.  Form  38)  covering  acquisitions 
and  dispositions,  will  be  forwarded  by  the  accounting  officer  direct  to 
the  Bureau  of  Supplies  and  Accounts  in  order  that  the  bureau  and 
yard  records  may  be  kept  in  agreement. 

LIABILITY  ACCOUNTS— SHIPS. 

441.  An  account  of  the  liabilities  against  the  statutory  limit  of  repairs 
on  vessels  shall  be  maintained,  as  provided  in  article  4355,  Naval 
Instructions. 

LOCAL  BULLETINS. 

451.  Two  copies  of  any  accounting  bulletin  or  other  general  notice 
locally  issued  shall  be  forwarded  to  the  Bureau  of  Supplies  and 
Accounts. 


(164) 
(7-26-16) 


ACCOUNTING  INSTRUCTIONS. 


STATISTICAL  MACHINE  SYSTEM. 


461.  Card  punching,  sorting,  and  tabulating  machines  have  been 
installed  at  all  thr3  continantal  industrial  yards  except  Portsmouth  and 
Charleston,  and  A'arious  systems  are  bging  tried  out.  The  present 
Boston  system,  briefly,  is  as  follows: 

462.  Six  standard  cards  are  used: 

Labor  debit,  orange. 
Labor  credit,  red. 
Material  debit,  green. 
Material  credit,  salmon. 
Piece  work  debit,  manila. 
Master  card,  brown. 

463.  For  these  cards  four  forms  are  required,  as  appearing  on  pages 
166-169. 

464.  The  work  which  is  being  carried  on  with  these  cards  may  be 
briefly  outlined  as  follows: 

1.  Punching  individual  labor  cards  from  the  various  shops — 

about  3,500  per  day. 

2.  Punching  material  cards  from  the  various  shops — ^about  800 

per  day. 

3.  Punching  master  cards — about  500  per  day. 

4.  Punching  cards  in   liou  of   tlio  former   daily  shop  tally  and 

abstract — ^about  50  per  day. 

5.  Tabulating  the  labor  cards,  by  shops,  in  order  to  check  the 

accuracy  of  the  punching  and  also  to  obtain  figures  for  the 
daily  shop  tally  abstract. 

6.  Sorting  the  daily  labor  cards,  by  appropriations,  for  the  daily 

report  of  appropriation  expenditures. 

7.  Furtner  sorting  of  the  daily  labor  cards,  by  ships  and  accounts, 

in  order  to  obtain  data  for  the  master  cards. 

8.  Sorting  the  material  cards,  by  appropriations,  and  tabulating 

same  in  order  to  check  their  correctness  and  also  to  secure 
figures  for  the  daily  report  of  appropriation  expenditures. 

9.  Further  subdividing  of  the  material  cards,  by  ships  and  ac- 

counts in  order  to  obtain  data  for  punching  master  cards. 

10.  Filing  of  labor  and  material  cards,  by  job  orders. 

11.  Filing  of  master  cards,  by  appropriations,  for  use  at  the  end  of 

the  month  in  the  preparation  of  the  monthly  reports. 

12.  Filing  of  the  daily  shop  tally  and  abstract  cards  by  production 

centers. 

465.  The  labor  card  is  a  dual  card  combining  the  former  time  chit  and 
statistical  card.  The  information  formerly  entered  by  shops  on  the 
time  chits  is  now  entered  on  the  statistical  card,  these  cards  being  for- 
warded to  the  accounting  office  arranged  in  numerical  sequence  by 
check  numbers.  As  soon  as  the  cards  for  each  shop  are  checked  to  the 
pay  roll  they  are  sorted  by  shops,  the  producing  group  number 
being  gang  punched.    The  cards  are  next  sorted  by  groups  a  to  e  (par. 

(16r>) 

(7-26-lC) 


ACCOtJNTING  INSTRUCTIONS. 


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(166) 
(7-26-lU) 


ACCOTJNTING  INSTRITCTIONS. 


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(167) 
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(168) 
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(7-26- 

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ACCOUNTING  INSTRUCTIONS. 

133),  and  the  indirect  figured  on  each  card  having  indirect.  Ab  the  cards 
are  sorted  by  groups  a  to  e,  a  stop  card  is  placed  after  eacli  group,  the 
cards  being  turned  over  to  the  punchers  arranged  in  this  manner. 
After  the  information  entered  on  the  card  has  been  punched  in  tlie  spaces 
provided,  the  cards  are  run  through  the  tabulator  in  order  to  get  the 
totals  for  each  of  the  groups  a  to  e,  and  also  the  grand  total,  which  is 
checked  with  the  shop  tally.  As  these  cards  are  run  through  the  tabu- 
lator, a  production  group  card  is  punched  for  the  total  amount  of  each 
of  tlie  groups  a  to  e  in  each  sliop.  After  the  cards  for  each  shop 
have  been  proved,  the  cards  are  sorted  by  appropriations  and 
placed  in  a  file  box  until  after  the  last  shop  is  completed.  The  cards  are 
then  taken  by  appropriations  and  run  through  the  tabulator  a  second 
time  in  order  to  get  the  total  daily  expenditures  under  each  appropria- 
tion for  the  preparation  of  tl\e  daily  re]iort.  After  the  figures  for  the 
daily  report  are  obtained  and  checked  with  the  total  of  the  pay  roll,  the 
cards  for  each  appropriation  are  further  subdivided  by  titles  and  ships 
or  accounts  and  stop  cards  inserted .  The  cards  are  tlien  run  through  the 
tabulator  a  third  time.  As  each  total  shows  up  in  the  tabulator,  a  master 
card  is  punched  directly  from  the  information  appearing  in  the  dosig- 
natins:  counters  on  the  tabulator.  These  master  cards  for  each  appro- 
priation are  then  run  througli  the  tabulator  in  order  to  insure  their 
having  been  correctly  punched.  They  are  then  jdaced  on  file  until 
the  end  of  the  month, when  they  are  sorted  by  appropriations,  titles, 
and  ships  or  accounts  for  the  preparation  of  the  monthly  re}X)rts  of  ex- 
penditures. Tlie  daily  cards,  as  soon  as  the  master  cai'ds  are  j)unched, 
are  filed  by  job  orders  in  the  same  manner  as  the  former  time  chits 
were  filed. 

466.  No  master  cards  are  cut  for  charg<?s  against  shop,  power,  or  gen- 
eral expense  accounts,  as  the  daily  cards  are  sorted  and  tabulated  at 
the  end  of  the  month  by  accounts  for  preparation  of  statements  of 
monthly  expense. 

467.  In  lieu  of  the  former  material  stub,  a  statistical  card  has  been 
pro\dded  which  permits  the  entry  of  the  information  contained  on  the 
former  stub  reqiu.sition  and  also  pro^•idos  for  the  ])unching  of  this  infor- 
mation on  the  remainder  of  the  card,  only  one  item  of  material  being 
entered  on  each  card.  At  the  time  these  material  cards  are  made  out 
by  the  persons  authorized  to  prepare  them,  an  entry  is  made  on  a  sejmrate 
sheet  giving  the  serial  number  of  the  stub,  the  shop  or  department  for 
which  the  material  is  required,  and  the  job  order  number.  At  the  end 
of  each  day  tliis  list,  covering  all  material  cards  prepared  during  the 
day,  is  forwarded  to  the  accounting  department.  The  material  cards 
go  to  the  storeman  who  issued  the  material,  via  the  supply  ofhce,  and 
as  soon  as  the  materit^l  is  delivered,  are  forwarded  by  the  storeman  to  the 
supply  office.  After  being  priced  in  the  supply  office,  the  cards  are 
forwarded  daily  to  the  accounting  office,  where  they  are  checked  against 
the  material  lists  which  have  been  forwarded  by  tlie  different  siiops  and 
offices  (tracers  are  sent  out  for  all  stubs  or  material  cards  which  are  not 
returned  priced  within  one  week  from  the  time  they  are  reported  on  the 
daily  stub  list) .  After  this  is  done,  the  information  on  the  left-hand  side 
of  the  card  is  punched  in  the  spaces  provided  on  the  right-hand  side  of 


(170)    , 
(7-26-16) 


ACCOUNTING  INSTRUCTIONS. 

the  card.  The  cards  then  go  through  the  routine  as  outlined  above  for 
the  labor  cards.  Both  labor  and  material  cards  are  filed  together  in  the 
same  file,  by  job  orders. 

46S.  When  cards  are  spoiled  and  unsuitable  for  use  in  the  tabulators 
duplicates  are  prepared  and  the  originals  filed  in  a  separate  "spoiled 
card  file,  by  dates,  in  order  that  reference  may  always  be  liad  to  orio-- 
luals.  ^  ^  o 

469.  After  the  last  day's  work  for  a  montli  has  been  completed  and 
master  cards  sorted  by  appropriations,  titles,  and  ships  or  accounts  they 
are  run  through  the  tabulating  macliine,  and  the  rou^h  sheets  for  the 
monthly  reports  are  prepared  direct  from  the  tabulator  as  the  cards 
are  run  through. 

470.  The  labor  debit  and  tlie  labor  credit  card  are  printed  from  the 
same  eleetrotyi>e,  also  the  material  debit  and  the  material  credit  from 
the  same  electrotype.  It  will  tlierefore  be  seen  that  four  different 
forms  are  used  in  connection  with  this  system. 

471.  The  modifications  from  the  manual  system  of  bookkeepino' 
winch  ensued  from  tlie  introduction  of  tlve  statistical  macliine  svstem 
are  as  follows: 

472.  Daily  manual  postings  to  job  order  Recapitulation  sheets  has 
been  done  away  \vith.  The  place  of  tliis  is  taken  by  the  consolidated 
files  of  time  and  material  cards,  from  which  this  information  can  be 
obtained  at  any  time  when  desired  by  running  through  the  tabulator 
Montlily  postings  to  Cost  Rec>ords  have  been\ione  aT^av  with  these 
postmp  being  made  now  only  at  the  expiration  of  the  "job.  At  any 
time  dunng  tie  hfe  of  a  job  when  costs  are  desired  by  the  industrial 
di\'isions,  cards  are  removed  from  the  file  and  run  tli rough  tlie  tabulator 
and  cost  to  date  of  inquiry  given.  It  is  believed  that  this  saves  con- 
siderable work,  as  tliere  is  a  multitude  of  job  orders  on  which  informa- 
tion IS  never  recjuested  until  completion. 

473    When  a  notice  of  completion  is  received  on  a  job  order    the 
cards  for  this  job  order  are  taken  from  the  current  file,  sorted  by  shops 
tabulated,  and  posted  to  the  Cost  Record.     TJie  cards  are  then  filed 
away  as  a  rolereiico  in  tlie  completed  files. 

474.  As  most  of  the  piecework  is  done  bv  gangs,  the  piecework  card 
has  been  designed  to  provide  for  tlie  entry' of  tlie  pay  of  the  men  in 
each  gang,  the  total  pay  of  tlie  gang  being  punched  on 'the  card  instead 
of  the  individual  pay  for  each.  man.  The-;e  piecework  cards  go  along 
with  the  regular  day  work  cards.  '" 

CORRESPONDENCE  SUBJECT  INDEX. 

481.  The  following  classification  of  correspondence  on  industrial 
accounting  system  is  in  use  in  the  Bureau  of  Supplies  and  Accounts: 


File  No. 
133-00 

123-01 
133-03 
133-03 


Subject. 
Industrial  accounting  system  in  general— scope,  theory. 

and  practice;  cost  of  work  in  ireneral. 
Bulletins,  local. 
Building  ways  expense. 
Charges,  indeterminate. 

(171) 

(7-20-16) 


ACCOUNTING  INSTRUCTIONS. 

File  No.  Subject. 

12^05  Charges,  location  of  (see  note  a). 

133-OC  Clothing  factory. 

13^  07  Cost  reports. 

13!?- OS  Depreciation. 

133-09  Dry  docks. 

133-11  Expenditure  reports. 

133-13  Expense  distribution. 

133-15  Expense  rates. 

133-17  Expense  statements. 

133-18  Forms  and  records. 

133-19  Foundry. 

133-31  General  expense;  miscellaneous  group. 

133-33  Group  classification. 

133-35  Job  order  system. 

133-37  Ledgers. 

133-39  Liability  accounts — ships. 

133-30  Material  system. 

133-31  Title  Z  shops  (see  note  b). 

133-33  Manual  for  Accounting  Officers,  changes  in. 

133-33  A<1  ministration  expense. 

133-34  Military  activities. 

133-35  Plant  inventory. 

133-37  Po^vrer. 

133-39  Public  works  shop. 

133-41  Statistical  machine  system. 

133-43  Supply  expense. 

133-47  Time  keeping. 

133-49  Transportation. 

133-50  Yards  and  Docks  appropriations. 

1.33-51  All  other  subjects. 


o  Unless  specifically  classified. 


6  Except  foundry. 


482.  It  is  requested  that  each  letter  addressed  to  or  intended  for  the 
Bureau  of  Supplies  and  Accounts  carry  the  above  classification  into 
effect  in  the  statement  of  the  subject  or  subjects  of  the  letter  as  in  the 
following  example: 


((( 


Subject:  Industrial  accounting  system — Expenditure  reports.'* 

483.  Wherever  practicable,  separate  letters  shall  be  prepared  cover- 
ing separate  subjects;  where  a  subject  is  classified  under  more  than 
one  heading,  it  will  be  stated  as  in  the  following  example: 

Subject:  Industrial  accounting  system — Bulletin,  Local,  No.  1 — 
Transportation . " 


Id 


(172) 
(7-26-16) 


ACCOUNTING  INSTRUCTIONS. 


KEPORTS. 


491.  Accounting  officers  at  industrial  navy  yards  shall  render  the 
tollowing  periodical  returns  and  special  reports  as  mav  be  required: 

1.  Daily:  Heport  of  expanditures,  to  the  commandant,  industrial 
manager,  and  heads  ot  divisions  and  departments. 

2.  Pay  period:  Pay  roll,  to  the   yard   disbursing  officer  (S    &   A 
Forms  81,  84,  84a). 

3.  Monthly,  by  the  10th:  Report  of  expenditures,  one  complete 
report  to  the  commandant,  industrial  mana-er,  and  to  the  Bureau  of 
buppiies  and  Accounts.  Partial  reports  to  other  bureaus  of  the  Navy 
Department  (not  required  for  Secretary's  office)  and  other  Govern- 
ment departments  concerned  and  to  heads  of  divisions  for  the  appro- 
priations under  their  cognizance  (S.  &  A.  Form  280  ) 

4.  Monthly:  Summary  of  exp3nditures  by  appropriations  and  titles, 
to  be  forwarded,  with  the  reports  of  expenditures,  to  the  Bureau  of 
supplies  and  Accounts  and  each  bureau  concerned  (S.  &  A  Form  280b) 


Monthly:  Expense  statements,  to  eacli   bureau 


concerned  (not 


required  for  Secretary's  office)  (S.  &  A.  Forms  298,  299,  299a  '?99c)- 
expense  statements,  to  local  executives  and  Bureau  of  Supplies  and 
Accounts  (S.  &  A.  Forms  298,  298b,  299,  299a,  299b,  299c) 

6.  Monthly  by  the  5th:  Labor  roll  summary,  to  the  yard  disbursing 
officer  (S.  &  A.  Form  1.84).  ^ »  j  o 

7.  Monthly,  by  the  5th:  Summary  of  stub  requisitions,  separately 
for  naval  supply  account,  used  material  account,  and  ordnance  ac- 
count,  to  the  supply  officer(.S.  &  A.  Form  178). 

8.  Monthly:  Summary  of  memorandum  invoices,  to  the  supply 
officer  (S.  &  A.  Form  1(52).  °"FP^.y 

9.  Monthly:  Cost  of  building  U.  S.  S.  (hull),  to  Bureaus  of 

^°,"i  x!r^^^°,",^"^.^®P^^^^'''^  Supplies  and  Accounts  (N.  C.  R.  Form  60) 

10.  Monthly:  Cost  of    building   U.   S.   S. (machinerv),  to 

Bureaus  of  Steam  Lngineeriug  and  Supplies  and  Accounts  (N.  *S.  E 
Form  102  sp.).  \         .     . 

11.  Monthly:  Report  of  civilian  omploveea  at  navv  vard   

to  Bureau  of  Construction  and  Repair  (X.*^C.  R    Form'  lo9)    '  ' 

12.  Monthly:  Report  of  employees  (clerical,  draftin-,  inspection. 
and  messenger  force),  to  Office  of  Secretary  (N.  S.  O.  Form  09). 

13.  Monthly:  Statement  of  charges  against  special  deposits,  to  the 
yard  disoursmg  officer. 

14.  Monthl>-  Abstract  of  Title  E  and  G  vouchers,  when  received 
complete  and  return  one  copy  to  Bureau  of  Supplies  and  Accounts 
(JN.  S.  A.  I'orm  544). 

15.  Monthly:  Cost  summaries  of  Title  Z  shops,  to  Bureau  of  Supplies 
and  Accounts  (S.  &  A.  Form  28Gc,  etc.).  These  summaries  will  be 
bound  with  tlie  monthly  expense  statements  forwarded  to  bureaus  of 
the  rsavy  Department. 

16.  Monthly:  Copy  of  journal  vouchers  affecting  plant  values  to- 
gether with  three  copies  of  S.  &  A.  Form  38,  to  Bureau  of  Supplies'and 
Accounts  (S.  &  A.  Form  26!).  These  shall  be  forwarded  under  same 
cover  as  expense  statements,  but  not  bound  t] herewith  All  such 
vouchers  and  cards  shall  be  stamped  with  the  name  of  the  yard. 

(173) 
(7-26-16) 


ACCOUNTING  INSTRTTCTIONS. 

17.  Quarterly,  or  upon  completion:  Report  for  reimbursement  for 
work  performed  for  other  departments  of  the  Government,  after 
being  certified  by  the  representative  of  the  other  Government  depart- 
ment concerned,  to  the  Bureau  of  Supplies  and  Accounts,  in  quad- 
ruplicate. 

18.  Quarterly:  Record  of  work  (tugs,  station  ships,  etc.),  as  pre- 
scribed by  article  4350  (p)  and  (q)  N.  I.,  to  the  bureau  concerned 
(Form  N.  S.  O.  27). 

19.  When  occurring:  Cost  summary,  to  the  bureau  concerned  (S. 
&  A.  Form  260). 

20.  When  occurring:  Record  of  work  as  prescribed  by  article  4350 
(p)  and  (q)  N.  I.,  to  the  bureau  concerned  (Form  N.  S.  O.  27). 

21.  When  required:  Cost  of  standard  articles  manufactured,  to 
bureau  concerned  (Form  N.  C.  R.  122). 

22.  When  required:  Special  reports.  A  copy  of  any  special  report 
made  other  than  for  local  use  will  be  forwarded  to  the  Bureau  of  Sup- 
plies and  Accounts. 


o 


(171) 


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END  OF 
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